Emmons Coal Mining Co. v. Commissioner
3 B.T.A. 1302, 1926 BTA LEXIS 2431
This text of 3 B.T.A. 1302 (Emmons Coal Mining Co. v. Commissioner) 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
Emmons Coal Mining Co. v. Commissioner, 3 B.T.A. 1302, 1926 BTA LEXIS 2431 (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
Appeal of Emmons Coal Mining Co.
3 B.T.A. 1302 (Board of Tax Appeals, 1926)
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Bluebook (online)
3 B.T.A. 1302, 1926 BTA LEXIS 2431, Counsel Stack Legal Research, https://law.counselstack.com/opinion/emmons-coal-mining-co-v-commissioner-bta-1926.