The Federal ReporterWest Publishing Company, 1956 |
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Стр. 545
... Coal Mining Company v . Commissioner , 1952 , 19 T.C. 208 , where- in taxpayer was engaged in " deep min- ing " operations on leased properties some of the seams outcropped on mountain slopes and could be mined only by strip mining , an ...
... Coal Mining Company v . Commissioner , 1952 , 19 T.C. 208 , where- in taxpayer was engaged in " deep min- ing " operations on leased properties some of the seams outcropped on mountain slopes and could be mined only by strip mining , an ...
Стр. 639
... coal sold , should be charged to Clear Fork Coal Company's capital ac- count and be recoverable through deple- tion . The petitioner has contended throughout , and now contends , that dur- ing 1947 and 1948 its mine , No. 4 , con ...
... coal sold , should be charged to Clear Fork Coal Company's capital ac- count and be recoverable through deple- tion . The petitioner has contended throughout , and now contends , that dur- ing 1947 and 1948 its mine , No. 4 , con ...
Стр. 641
... coal from Mine No. 4 than it did than that of the mining and removing of in 1949 when the bulk of petitioner's comparable quantities of coal from mining consisted of room mining . rooms . John L. Sheppherd , a mining en- gineer of 31 ...
... coal from Mine No. 4 than it did than that of the mining and removing of in 1949 when the bulk of petitioner's comparable quantities of coal from mining consisted of room mining . rooms . John L. Sheppherd , a mining en- gineer of 31 ...
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action affirmed agreement alleged amended amount appellant appellant's appellee application asserted attorney Board Brian Holland cause certiorari charge Chief Judge Circuit Judge Cite as 229 claim coal Commission Commissioner Company complaint contract Corp corporation counsel Court of Appeals Criminal cross-claim damages debtor decision deduction defendant defendant's denied dismissed District Court District Judge employees entitled evidence F.Supp fact Federal fendant filed finding held income Internal Revenue issue judgment jurisdiction jury KEY NUMBER SYSTEM L.Ed Labor Relations liability ment motion operating opinion parties patent payment person petition petitioner plaintiff prior art proceeding question railroad Railway Labor Act reason remanded rule S.Ct Section sion Stat statute statute of limitations suit summary judgment supra Supreme Court Tax Court taxpayer testimony tion trial court trial judge U. S. Atty Union United States Court United States District verdict Veterans violation waiver York City