Appeal of Emmons Coal Mining Co.
Appeal of Emmons Coal Mining Co.
3 B.T.A. 1302
Cases that cite this one
1 later published case cites this decision.
- Emmons Coal Mining Co. v. Commissioner (United States Board of Tax Appeals 1926)
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 above expenditures were proper charges to capital account and not deductible as ordinary and necessary expenses. Appeal of Winifrede Goal Co., 1 B. T. A. 566; Appeal of Union Collienes Co., 3 B. T. A. 540; Appeal of Kirk Coal Co., 3 B. T. A. 755.
The deficiency is $3,64-9.57 for the calendar year 19W. Order will 5e entered accordingly.
Case-law data current through December 31, 2025. Source: CourtListener bulk data.