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McCLELLAND v. COMMISSIONER

Docket Nos. 7629-79, 7630-79.

83 T.C. 958 (1984)

HERBERT J. McCLELLAND AND CLARA H. McCLELLAND, PETITIONERS. v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT CHARLES J. CHAFFIN AND JEANETTE CHAFFIN, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed December 20, 1984.

Attorney(s) appearing for the Case

John Y. Merrell, John Y. Merrell, Jr., and Timothy J. Callahan, for the petitioners.

Ronald P. Campbell, for the respondent.

PARKER, Judge:

Respondent determined deficiencies in petitioners' 1975 Federal income taxes in the amounts of $53,951.77 in docket No. 7629-79 and $53,951.77 in docket No. 7630-79. After a concession, the issue for decision is whether, in determining "gross income from mining" under section 613(c)(1) and (2)1 for purposes of computing their percentage depletion deductions for coal, petitioners...

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