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HOLBROOK v. COMMISSIONER

Docket No. 1261-74.

65 T.C. 415 (1975)

MAYO HOLBROOK AND VERNA HOLBROOK, PETITIONERS v. COMMISSIONER OF INTERNAL REVENUE, RESPONDENT

United States Tax Court.

Filed November 26, 1975.

Attorney(s) appearing for the Case

William H. Beck, for the petitioners.

Robert P. Ruwe, for the respondent.

FEATHERSTON, Judge:

Respondent determined a deficiency of $12,605.40 in petitioners' Federal income tax for 1970. The issues to be decided are: (1) Whether petitioners are entitled to a percentage depletion deduction under sections 6111 and 613, with respect to income derived from coal mining operations; and, if so, (2) whether petitioners' gross income as determined for purposes of sections...

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