Case: TENNESSEE CONSOLIDATED COAL COMPANY v. THE UNITED STATES
Abbreviation: Tennessee Consolidated Coal Co. v. United States
Decision Date: 1940-06-03
Docket Number: 44084
Citation: 91 Ct. Cl. 688
Volume: 91
Reporter: United States Court of Claims Reports
Court: Supreme Court of the United States
Jurisdiction: United States
Parties: TENNESSEE CONSOLIDATED COAL COMPANY v. THE UNITED STATES
Judges: 
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.