Legal Opinion
Huss v. Smith
Court of Appeals for the Third Circuit
Decided March 27, 1958No. Nos. 12315, 12317, 12319PublishedCited by 6 opinions
1Opinion of the Court
HASTIE, Circuit. Judge.
These appeals, like those we have decided today in Parsons v. Smith, 255 F.2d 595, challenge a district court ruling that a contracting firm which extracted coal from the land .of another by strip mining was not entitled to claim a percentage depletion allowance in computing its income from that mining operation. Therefore, we will not repeat such of our discussion in Parsons v. Smith as presents legal conceptions common to all cases of this type. However, the .controversies involve different arrangements between different parties concerning different tracts. And…
2Cases cited3 opinions
- Weirton Ice and Coal Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- Commissioner Of Internal Revenue v. Hamill Coal CorporationCourt of Appeals for the Fourth Circuit · 1956
- Parsons v. SmithCourt of Appeals for the Third Circuit · 1958
3Cited by6 opinions
- Bennett v. PeopleSupreme Court of Colorado · 1964
- Winters Coal Co., Inc., Petitioner-Appellant-Cross v. Commissioner of Internal Revenue, Respondent-Appellee-CrossCourt of Appeals for the Fifth Circuit · 1974
- Douglas Coal Co. v. United StatesDistrict Court, N.D. West Virginia · 1977
- Emory W. Parsons and Erma M. Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania. Howard H. Parsons and Martha Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of Pennsylvania. Lawrence H. Parsons and Grace E. Parsons v. Francis R. Smith, Former Collector of Internal Revenue for the First District of PennsylvaniaCourt of Appeals for the First Circuit · 1958
- George Huss v. Francis R. Smith, Collector of Internal Revenue, First District of Pennsylvania. Russell Huss v. Francis R. Smith, Collector of Internal Revenue, First District of Pennsylvania. Wesley Huss v. Francis R. Smith, Collector of Internal Revenue, First District of PennsylvaniaCourt of Appeals for the First Circuit · 1958
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