COMMISSIONER OF INTERNAL REVENUE
v.
H. E. HARMAN COAL CORP.
United States Court of Appeals Fourth Circuit.https://leagle.com/images/logo.png
Argued June 17, 1952.
Decided September 17, 1952.
Attorney(s) appearing for the Case
George E. H. Goodner, Washington, D. C. (Dewey R. Roark, Jr., Washington, D. C., on brief), for respondent and cross-petitioner.
Melva M. Graney, Sp. Asst. to Atty. Gen. (Ellis N. Slack, Acting Asst. Atty. Gen., and Lee A. Jackson, Sp. Asst. to Atty. Gen., on brief), for petitioner and cross-respondent.
Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.
United States Court of Appeals Fourth Circuit.
PARKER, Chief Judge.
These are cross petitions to review a decision of the Tax Court reported in 16 T.C. 781, where the facts are fully stated. Taxpayer is a coal mining corporation operating a mine at Harman, Virginia, and the case relates to income and excess profits taxes for the years 1944 and 1945. The questions presented by the petitions are (1) whether the cost of certain mining machinery was deductible as an ordinary and necessary...
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