Emmons Coal Mining Co. v. Commissioner
3 B.T.A. 1302, 1926 BTA LEXIS 2431
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.
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Emmons Coal Mining Co. v. Commissioner, 3 B.T.A. 1302, 1926 BTA LEXIS 2431 (bta 1926).
3 B.T.A. 1302 (Emmons Coal Mining Co. v. Commissioner) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
Appeal of Emmons Coal Mining Co.
3 B.T.A. 1302 (Board of Tax Appeals, 1926)