West Virginia & Pennsylvania Coal & Coke Co. v. Comm'r, 1 B.T.A. 790 (B.T.A. 1925). · Go Syfert
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West Virginia & Pennsylvania Coal & Coke Co. v. Comm'r, 1 B.T.A. 790 (B.T.A. 1925). Cases Citing This Book View Copy Cite
5 citation events across 4 distinct courts.
Strongest positive: Robley H. Evans and Julia M. Evans v. Commissioner of Internal Revenue (ca9, 1959-01-26)
Top citers, strongest first. 1 distinct citer. How cited ↗
cited Cited as authority (rule) Robley H. Evans and Julia M. Evans v. Commissioner of Internal Revenue
9th Cir. · 1959 · confidence medium
West Virginia & Pennsylvania Coal & Coke Co., 1925, 1 B.T.A. 790 ; Appeal of James, 1925, 2 B.T.A. 1071 , Acq.
Retrieving the full opinion text from the archive…
Appeal of WEST VIRGINIA & PENNSYLVANIA COAL & COKE CO.
Docket No. 633..
United States Board of Tax Appeals.
Mar 17, 1925.
1 B.T.A. 790
Frank A. Willson, C.P.A., for the taxpayer. Ward Loveless, Esq., for the Commissioner.
Lansdon, Geaupnee, Smith, Littleton.
Published

[*792] DECISION.

The deficiency determined by the Commissioner is allowed in part and disallowed in part. The deduction of $625 claimed by the taxpayer for exhaustion of its lease during 1920 is allowed. Additional depreciation of $934.21 and a deduction of $4,243.82 as a bad debt are disallowed. The correct deficiency will be determined by the Board upon recomputation on consent or on seven days’ notice in accordance with Bule 50.