OPINION
DRENNEN, Judge:
Respondent determined deficiencies in petitioner's income tax for the taxable years 1957 and 1958 in the respective amounts of $406,785.44 and $260,792.69.
The parties have agreed as to the disposition of all issues raised in the pleadings except for one.
The sole issue remaining for decision is whether petitioner, engaged in the business of mining coal, must deduct the amounts of $76,840 and $53,086, representing...
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