Docket No. 1286-65.

25 T.C.M. 540 (1966)

T.C. Memo. 1966-103

Island Creek Coal Company v. Commissioner.

United States Tax Court.

Filed May 23, 1966.

Attorney(s) appearing for the Case

David B. Buerger, 1800 Oliver Bldg., Pittsburgh, Pa., and William Y. Rodewald, for the petitioner. John J. Larkin, for the respondent.

Memorandum Findings of Fact and Opinion

DAWSON, Judge:

Respondent determined income tax deficiencies against petitioner, for the taxable years 1959 and 1960 in the respective amounts of $227,271.37 and $63,802.02. Petitioner disputes them and claims refunds for each year in the respective amounts of $70,230 and $59,331.

In its petition (paragraphs h through p) the petitioner alleged that, in determining its deduction for depletion of its coal mines...

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