GRIM, District Judge.
The taxpayer in this case is the owner of coal land in Shenandoah, Schuylkill County, Pennsylvania, and "coal, culm and refuse banks" located thereon, which have been accumulated over many years in the mining of the property. In recent years it has become profitable to extract and sell the coal from the banks.
The taxpayer plaintiff claimed a depletion allowance on the income from the sale of the coal from the refuse banks in its 1948...
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