Forge Coal Mining Co. v. Commissioner

APPEAL OF FORGE COAL MINING CO.

Forge Coal Mining Co. v. Commissioner

Docket No. 2909.

United States Board of Tax Appeals

2 B.T.A. 975; 1925 BTA LEXIS 2206;

October 23, 1925, Decided Submitted June 11, 1925.

Leon A. DuBois, C.P.A., for the taxpayer.

Robert A. Littleton, Esq., for the Commissioner.

Before JAMES, LITTLETON, and TRUSSELL.

This is an appeal from the determination of a deficiency in income and profits taxes for the years 1920 and 1921 in the amounts, respectively, of $3,689.28 and $858.01, a total of $4,547.29.

FINDINGS OF FACT.

The taxpayer is a Pennsylvania corporation, engaged in the…