green
Positive treatment
published
2.6 score
Cited for
Other citing cases
- Robley H. Evans & Julia M. Evans v. Comm'r of Internal Revenue, 264 F.2d 502 (9th Cir. 1959).published
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.
Published opinion
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.