Legal Opinion
Emil Usibelli and Rose P. Usibelli v. Commissioner of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided December 14, 1955No. 14559_1PublishedCited by 25 opinions
1Opinion of the Court
STEPHENS, Circuit Judge.
This case is before us on petition for review of a decision of the Tax Court of the United States and involves a claimed allowance of a depletion deduction under Section 23(m) 1 2 of the Internal Revenue Act of 1939 to petitioner for certain government coal lands which he strip-mined pursuant to a contract with the United States Army. Except where otherwise stated in this opinion, the term “petitioner” refers to petitioner Emil Usibelli.
On April 5, 1946, special permission was granted by the Secretary of the Interior to the United States Army to mine coal from…
2Cases cited21 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- United States v. LudeySupreme Court of the United States · 1927
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
- Anderson v. HelveringSupreme Court of the United States · 1940
- Thomas v. PerkinsSupreme Court of the United States · 1937
16 more not listed; retrieve them via the Exa API.
3Cited by25 opinions
- United States v. James C. And Helen M. Stallard, and Dewey H. And Geneva StallardCourt of Appeals for the Fourth Circuit · 1959
- Weirton Ice and Coal Supply Co. v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1956
- C. W. And Mattie Stilwell and S. W. And Rosie Stilwell v. United StatesCourt of Appeals for the Fourth Circuit · 1957
- Riddell v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
- Virginia B. Coal Co. v. CommissionerUnited States Tax Court · 1956
20 more not listed; retrieve them via the Exa API.