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LEECHBURG MINING COMPANY v. COMMISSIONER

Docket No. 20279.

15 T.C. 22 (1950)

LEECHBURG MINING COMPANY, PETITIONER, v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT.

United States Tax Court.

Promulgated July 19, 1950.

Attorney(s) appearing for the Case

Alexander J. Barron, Esq., for the petitioner.

Edwin P. Friedberg, Esq., for the respondent.

OPINION.

LEECH, Judge:

By this proceeding the petitioner seeks redetermination of a deficiency in excess profits tax determined by the respondent in the sum of $4,228.36 for the taxable year ended June 30, 1945. The issue presented is whether, in computing gross income of the petitioner from certain completely equipped coal mining properties, of which petitioner is the lessee, for the purpose of determining...

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