Case Name: INGLE COAL CORPORATION, PETITIONER, v. THE UNITED STATES
Court: United States Court of Claims
Jurisdiction: United States
Decision Date: 1955-10-10
Citations: 132 Ct. Cl. 825
Docket Number: No. 50326
Parties: INGLE COAL CORPORATION, PETITIONER, v. THE UNITED STATES
Judges: 
Reporter: United States Court of Claims Reports
Volume: 132
Pages: 825–825

Head Matter:
INGLE COAL CORPORATION, PETITIONER, v. THE UNITED STATES
[No. 50326]
[131 C. Cls. 121; 350 U. S. 842]

Opinion:
Income tax; deduction of "over-riding royalties" not allowable as ordinary and necessary expenses. Petition dismissed.
Plaintiff's petition for writ of certiorari denied by the Supreme Court October 10, 1955.