Emmons Coal Mining Co. v. Comm'r, 3 B.T.A. 1302 (B.T.A. 1926). · Go Syfert
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Emmons Coal Mining Co. v. Comm'r, 3 B.T.A. 1302 (B.T.A. 1926). Cases Citing This Book View Copy Cite
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APPEAL OF EMMONS COAL MINING CO.
Docket No. 4137..
United States Board of Tax Appeals.
Apr 19, 1926.
3 B.T.A. 1302
1926 BTA LEXIS 2431
H. E. Toulkrod for the taxpayer. W. F. Gibbs, Esq., for the Commissioner.
Moeeis, Love, Green, Maequette.
Published

[*1303] OPINION.

Love:

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.