Legal Opinion
United States v. James C. And Helen M. Stallard, and Dewey H. And Geneva Stallard
Court of Appeals for the Fourth Circuit
Decided December 29, 1959No. 7904_1PublishedCited by 31 opinions
1Opinion of the Court
SOPER, Circuit Judge.
These consolidated cases raise the question whether the members of a partnership engaged in the strip mining of coal under a contract with the owners of the land are entitled to a deduction for depletion under § 23 and § 114(b) (4) of the Internal Revenue Code, 26 U.S. C.A. §§ 23, 114(b) (4) in computing their income tax for the year 1953. The District Court decided the point in the taxpayers’ favor in the instant suit for refund and entered judgments against the United States for the sums of $15,-931.42, and $15,849.95, respectively, 170 F.Supp. 267, and the United…
2Cases cited8 opinions
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Parsons v. SmithSupreme Court of the United States · 1959
- Commissioner of Internal Revenue v. The Mammoth Coal CompanyCourt of Appeals for the Third Circuit · 1956
- Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1955
- Weirton Ice and Coal Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
3 more not listed; retrieve them via the Exa API.
3Cited by31 opinions
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
- Mullins v. CommissionerUnited States Tax Court · 1967
- Merritt v. CommissionerUnited States Tax Court · 1962
- Bolling v. CommissionerUnited States Tax Court · 1962
- Kenneth Whitmer and Beatrice Whitmer v. Commissioner of Internal Revenue. William E. Heitzman and Mary Heitzman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
26 more not listed; retrieve them via the Exa API.