CAMBRIA COLLIERIES CO. v. COMMISSIONER

Docket No. 13829.

10 T.C. 1172 (1948)

THE CAMBRIA COLLIERIES CO., PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated June 24, 1948.


Attorney(s) appearing for the Case

G. Charles Scharfy, Esq., for the petitioner.

Clarence E. Price, Esq., for the respondent.


OPINION.

MURDOCK, Judge:

The Commissioner determined a deficiency of $12,311.03 in income tax for the calendar year 1941. The facts have been stipulated and the stipulation is adopted as the findings of fact.

The petitioner filed its return for 1941 with the collector of internal revenue for the tenth district of Ohio. It was engaged, at all times material hereto, in the business of mining and selling...

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