Legal Opinion
Maryland Green Marble Corp. v. United States
Court of Appeals for the Fourth Circuit
Decided October 22, 1975No. Nos. 74-2132 to 74-2136PublishedCited by 1 opinion
1Opinion of the Court
DONALD RUSSELL, Circuit Judge:
Taxpayers, engaged in mining operations, filed initially separate suits in the District Court to recover federal taxes paid as a result of assessments levied on account of the disallowance of depletion allowance claims. While some of the taxpayers mined marble chips and others mined quartzite chips, the basic issue was the same in all cases. For this reason the suits were consolidated for trial. The common issue was whether the taxpayers, in their operations, qualified for the 15 percent rather than the 5 percent depletion allowance, as provided under § 613(b)(7)…
2Cases cited7 opinions
- South Jersey Sand Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Commissioner of Internal Revenue v. Quartzite Stone CompanyCourt of Appeals for the Tenth Circuit · 1959
- United States v. W. R. Bonsal CompanyCourt of Appeals for the Fourth Circuit · 1960
- G. & W. H. Corson, Inc. v. CommissionerUnited States Tax Court · 1970
- G. & W. H. Corson, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
2 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Maryland Green Marble Corporation v. United States of America, Royal Green Marble Company, Inc., a New Jersey Corporation, by Its Corporate Successor, General Stone and Materials Corporation, a Virginia Corporation v. United States of America, Stone Products Corporation v. United States of America, Royal Green Marble Company, Inc. v. United States of America, Southern Aggregates, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1975