PARKER, Chief Judge.
This is an appeal by a taxpayer in an action against a Collector of Internal Revenue to recover income taxes paid in response to a deficiency assessment. The questions involved relate to the proper treatment for income tax purposes of expenditures made in opening up an abandoned coal mine and recovering by a process of retreat mining the pillar coal which had been left therein. Work began in January 1945 and the District Judge held that expenditures...
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