Memorandum Findings of Fact and Opinion
WITHEY, Judge:
The respondent determined a deficiency in the income tax of the petitioner for the year 1947 in the amount of $11,077.85. The sole issue for determination is whether the respondent erred in determining that the sum of amounts paid by petitioner during the taxable year to a strip mining contractor is to be excluded from the petitioner's gross income from a certain coal mine in determining depletion allowance...
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