Memorandum Findings of Fact and Opinion
TURNER, Judge:
The respondent has determined income tax and excess profits tax deficiencies against the petitioner for the calendar year 1936 in the respective amounts of $8,926.08 and $376.88. The only issue is whether the petitioner is entitled to a deduction for loss in respect of certain mineral rights.
Findings of Fact
The petitioner, an Illinois corporation, is engaged in the coal business....
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