Memorandum Findings of Fact and Opinion
MELLOTT, Judge:
The Commissioner determined a deficiency in the income tax of petitioner for the calendar year 1939 in the amount of $40,959.67. The sole issue is — Did the petitioner sustain a deductible loss during the calendar year 1939 with respect to subsurface coal lands situated in Monroe County, Iowa, to which it held title? Other assignments of error...
Let's get started

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.