Appeal of West Virginia & Pennsylvania Coal & Coke Co.
Appeal of West Virginia & Pennsylvania Coal & Coke Co.
1 B.T.A. 790
Cases that cite this one
1 later published case cites this decision.
- West Virginia & Pennsylvania Coal & Coke Co. v. Commissioner (United States Board of Tax Appeals 1925)
This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.
Opinion of the Court
The deficiency determined by the Commissioner is allowed in part and disallowed in part. The deduction of $625 claimed by the taxpayer for exhaustion of its lease during 1920 is allowed. Additional depreciation of $934.21 and a deduction of $4,243.82 as a bad debt are disallowed. The correct deficiency will be determined by the Board upon recomputation on consent or on seven days’ notice in accordance with Bule 50.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.