United States v. Roden Coal Co.

FOSTER, Circuit Judge.

Appellee is the owner and operator of .a coal mine in Alabama, and filed its income and profit tax returns for the calendar year 1918, showing a tax liability for sueh year of $5,819.83. In making the return, appellee deducted ten items amounting to $17,-767.24 from gross income as current expenses of the year. Based on an audit.of appellee’s hooks, the Commissioner of Internal Revenue rejected the items as chargeable to expense, held they were capital additions, and made a further assessment of $6,154.65 for the year 1918, This was paid under protest, and suit was…