Appeal of Emmons Coal Mining Co.
3 B.T.A. 1302
CourtUnited States Board of Tax Appeals
DecidedApril 19, 1926
DocketDocket No. 4137
StatusPublished
Cited by1 cases
This text of 3 B.T.A. 1302 (Appeal of Emmons Coal Mining Co.) is published on Counsel Stack Legal Research, covering United States Board of Tax Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Appeal of Emmons Coal Mining Co., 3 B.T.A. 1302 (bta 1926).
Opinion
[1303]*1303OPINION.
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.
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Related
Emmons Coal Mining Co. v. Commissioner
3 B.T.A. 1302 (Board of Tax Appeals, 1926)
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Bluebook (online)
3 B.T.A. 1302, Counsel Stack Legal Research, https://law.counselstack.com/opinion/appeal-of-emmons-coal-mining-co-bta-1926.