Case Name: Appeal of EMMONS COAL MINING CO.
Court: United States Board of Tax Appeals
Jurisdiction: United States
Decision Date: 1926-04-19
Citations: 3 B.T.A. 1302
Docket Number: Docket No. 4137
Parties: Appeal of EMMONS COAL MINING CO.
Judges: Before Maequette, Moeeis, GreeN, and Love.
Reporter: Reports of the United States Board of Tax Appeals
Volume: 3
Pages: 1302–1303

Head Matter:
Appeal of EMMONS COAL MINING CO.
Docket No. 4137.
Submitted November 16, 1925.
Decided April 19, 1926.
H. E. Toulhrod for the taxpayer.
W. F. Gibbs, Esq., for the Commissioner.
Before Maequette, Moeeis, GreeN, and Love.

Opinion:
OPINION.
Love:
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.