Respondent determined deficiencies in petitioner's income taxes in the amounts of $689.14 and $798.61 for the taxable years ended April 30, 1948 and 1949, respectively. The sole contested issue is whether income derived from the subjection of coal mined by petitioner to an oil treatment process constitutes income from an ordinary treatment process normally applied to obtain the commercially marketable mineral product within the meaning of section 114 (b) (4) (A) and (B) of...
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