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C. H. MEAD COAL CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 3611.

72 F.2d 22 (1934)

C. H. MEAD COAL CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

June 20, 1934.

Attorney(s) appearing for the Case

Frederick L. Thomas, of Charleston, W. Va. (Robert S. Spilman and Price, Smith & Spilman, all of Charleston, W. Va., on the brief), for petitioner.

J. P. Jackson, Sp. Asst. to Atty. Gen. (Frank J. Wideman, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for respondent.

Before PARKER and SOPER, Circuit Judges, and PAUL, District Judge.

SOPER, Circuit Judge.

This petition for review involves deficiencies in federal income taxes for the years 1925 to 1928, inclusive, in the aggregate amount of $14,732.06. Two questions are presented: (1) Whether the taxpayer is entitled to take the sum of $335,000 as the cost of certain physical properties in calculating its depreciation deduction, and (2) whether the taxpayer is entitled to take as a deduction from its income in the year 1925 a loss of $82,438.26...

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