Case Name: TENNESSEE CONSOLIDATED COAL COMPANY v. THE UNITED STATES
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1940-06-03
Citations: 91 Ct. Cl. 688
Docket Number: 44084
Parties: TENNESSEE CONSOLIDATED COAL COMPANY v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 91
Pages: 688–688

Head Matter:
TENNESSEE CONSOLIDATED COAL COMPANY v. THE UNITED STATES
[44084]
[89 C. Cls. 542; 310 U. S. 649]

Opinion:
Income tax; constitutionality of the statutes imposing taxes on capital stock and excess profits.
Demurrer sustained and petition dismissed, following the decision in the case of Allied Agents, Inc., 88 C. Cls. 315; 308 U. S. 561.
Petition for writ of certiorari denied by the Supreme Court, June 3, 1940.