
    INGLE COAL CORPORATION, PETITIONER, v. THE UNITED STATES
    [No. 50326]
    [131 C. Cls. 121; 350 U. S. 842]
   Income tax; deduction of “over-riding royalties” not allowable as ordinary and necessary expenses. Petition dismissed.

Plaintiff’s petition for writ of certiorari denied by the Supreme Court October 10, 1955.  