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ISON v. COMMISSIONER

Docket No. 154-62.

22 T.C.M. 1620 (1963)

T.C. Memo. 1963-308

W. P. Ison and Lucille Ison v. Commissioner.

United States Tax Court.

Filed November 21, 1963.

Attorney(s) appearing for the Case

Carl E. McAfee, Norton, Va., for the petitioners. Conley G. Wilkerson, for the respondent.

Memorandum Findings of Fact and Opinion

Respondent determined a deficiency of $1,380.12 in petitioners' income tax liability for 1957. This deficiency results from the following adjustments to petitioners' income: (1) The disallowance of a "depletion deduction claimed in the amount of $4,543.15 from the operation of a coal mine leased from New York Mining and Manufacturing Company," and (2) the increase of petitioners...

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