Seneca Coal Mining Co. v. Commissioner

APPEAL OF SENECA COAL MINING CO.

Seneca Coal Mining Co. v. Commissioner

Docket No. 1049.

United States Board of Tax Appeals

2 B.T.A. 513; 1925 BTA LEXIS 2368;

September 8, 1925, Decided Submitted February 9, 1925.

Edward C. Gruen, C.P.A., for the taxpayer.

Benjamin H. Saunders, Esq., for the Commissioner.

Before JAMES, STERNHAGEN, TRAMMELL, and TRUSSELL.

This is an appeal from the determination of a deficiency of $877.48 in income and profits taxes for the year 1918. The taxpayer alleges errors by the Commissioner (1) in the valuation of the taxpayer's coal mine as of March 1, 1913, for the purpose of…