Appeal of Emmons Coal Mining Co.
3 B.T.A. 1302
United States Board of Tax Appeals·Decided April 19, 1926·No. Docket No. 4137·Published·Cited by 1 cases
Opinion
[1303] OPINION.
The above expenditures were proper charges to capital account and not deductible as ordinary and necessary expenses. Appeal of Winifrede Goal Co., 1 B. T. A. 566; Appeal of Union Collienes Co., 3 B. T. A. 540; Appeal of Kirk Coal Co., 3 B. T. A. 755.
The deficiency is $3,64-9.57 for the calendar year 19W. Order will 5e entered accordingly.
Free access — add to your briefcase to read the full text and ask questions with AI
Appeal of Emmons Coal Mining Co., 3 B.T.A. 1302 (bta 1926).
3 B.T.A. 1302 (Appeal of Emmons Coal Mining Co.) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Emmons Coal Mining Co. v. Commissioner
3 B.T.A. 1302 (Board of Tax Appeals, 1926)