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KOHINOOR COAL CO. v. COMMISSIONER

Docket No. 52496.

15 T.C.M. 403 (1956)

T.C. Memo. 1956-79

Kohinoor Coal Company v. Commissioner.

United States Tax Court.

Filed March 30, 1956.

Attorney(s) appearing for the Case

C. H. Welles, 3d, Esq., for the petitioner. Stephen P. Cadden, Esq., for the respondent.

Memorandum Findings of Fact and Opinion

WITHEY, Judge:

The Commissioner has determined a deficiency of $26,361 in the petitioner's income tax for the fiscal year ended June 30, 1950. Issues presented for determination are the correctness of the respondent's action (1) in disallowing $86,995.58 of the deduction taken by petitioner for depreciation, (2) in eliminating from taxable income an amount of $15,800 reported by petitioner as rental income, and (3...

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