KOPPERS COAL COMPANY v. COMMISSIONER

Docket No. 108492.

6 T.C.M. 819 (1947)

The Koppers Coal Company v. Commissioner.

United States Tax Court.

July 9, 1947.


Memorandum and Order

LEECH, Judge:

This proceeding came on to be heard May 8, 1947 under Rule 50, for redetermination of the deficiencies for 1936 and 1937 under the opinion of this Court promulgated May 29, 1946 [Dec. 15,179].

Both parties have filed computations which differ in only one respect, this being the cost basis to petitioner of the coal in place for purposes of computing the allowance for depletion for the years in question. Both parties...

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