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CLOVER SPLINT COAL COMPANY, INC. v. COMMISSIONER

Docket No. 4790.

5 T.C.M. 901 (1946)

Clover Splint Coal Company, Inc. v. Commissioner.

United States Tax Court.

Entered October 29, 1946.

Attorney(s) appearing for the Case

Arthur S. Dayton, Esq., Room 1101 Security Bldg., Charleston, W. Va., for the petitioner. J. O. Kramer, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

LEECH, Judge:

Respondent has determined deficiencies for the calendar year 1940, as follows:

                   Declared Value        Excess Profits
  Income Tax     Excess-Profits Tax           Tax

  $11,498.39           $731.80             $6,563.21

The only question presented is whether the taxpayer is entitled to a new election for percentage depletion for that period of the year 1940...

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