Memorandum Findings of Fact and Opinion
The Commissioner determined a deficiency of $3,914.88 in income tax of the petitioner for 1948. The only issue for decision is the amount of a deduction for percentage depletion on a coal mine.
Findings of Fact
The petitioner filed its corporation income tax return for 1948 with the collector of internal revenue for the Twenty-third District of Pennsylvania.
The petitioner obtained leases on several...
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