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VICTORIA MINES, INC. v. COMMISSIONER

Docket No. 109764.

1 T.C.M. 870 (1943)

Victoria Mines, Inc. v. Commissioner.

United States Tax Court.

Entered April 6, 1943.

Attorney(s) appearing for the Case

John D. Garrison, Esq., 25 Broadway, New York City, for the petitioner. F. S. Gettle, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

The Commissioner determined deficiencies of $261.15 in income tax for 1937 and of $7,475.62 in income tax and $468.13 in excess-profits tax for 1939.

Petitioner contests (1) the disallowance of deductions for royalties and (2) the exclusion from the basis of percentage depletion of net smelter receipts from the recovery of ore from surface dumps.

Findings of Fact

Petitioner, a Montana corporation...

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