United States v. Corona Coal Co.

FOSTER, Circuit Judge.

Defendant in error brought suit in the District Court, under the provisions of the Tucker Act (now •section 24, par. 20, Judicial Code [28 USCA § 41, par. 20]), to recover certain taxes alleged to have been erroneously assessed and collected, and was awarded judgment in the sum of $11,073.14. The only question presented is whether plaintiff was entitled to deduct on its income and exeess profits taxes returns for the year 1918 the cost of opening two shafts in its coal mines, under tho provisions of section 234 (a) (8) of the Revenue Act of 1918 (Comp. St. § 6336%>p),…