GEE, Circuit Judge.
This is a tax deficiency case. Appellant Tallal argues that the tax court erred in finding that Cumberland, the partnership in which Tallal was a limited partner, was not engaged in coal mining with the primary objective and intent of making a profit and therefore erred in upholding the Commissioner's assessment of a deficiency in Tallal's 1976 tax return. We affirm.
All expenses of every business transaction are not necessarily deductible...
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