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OROPLATA MINING COMPANY v. COMMISSIONER

Docket No. 110972.

1 T.C.M. 402 (1943)

Oroplata Mining Company v. Commissioner.

United States Tax Court.

Entered January 13, 1943.

Attorney(s) appearing for the Case

Jess B. Hawley, Esq., Eastman Bldg., Boise, Idaho, for the petitioner. E. A. Tonles, Esq., for the respondent.

Memorandum Opinion

HARRON, Judge:

Respondent determined a deficiency in income tax for the year 1939 in the amount of $2,168.62. The only question is whether petitioner is entitled to a deduction for depletion in the amount of $10,792.09, representing percentage depletion, with respect to mining operations carried on during 1939 on certain property in Oregon known as the Hanson and Barnes lease. Respondent disallowed the deduction for reasons stated hereinafter...

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