This proceeding involves deficiencies in income tax in the amount of $11,662.84 for the year 1949, and $2,086.25 for the year 1950 determined by the respondent under the provisions of the 1939 Code. The parties reached agreement on certain issues and such agreement will be taken into account in a Rule 50 computation. The remaining issue is whether the respondent erred in determining that the amounts paid by petitioner to independent contractors for strip mining coal should...
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