McCall v. Commissioner
United States Tax Court
Petitioners, operating through their partnership, extracted coal under a contract with the lessee of the land. The contract was cancelable by either party without cause on 30 days' notice.
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Petitioners, operating through their partnership, extracted coal under a contract with the lessee of the land. The contract was cancelable by either party without cause on 30 days' notice. Held, petitioners did not possess an economic interest in the coal in place and respondent was not collaterally estopped from disallowing the claimed depletion deduction by reason of Walter Bernard McCall, 27 T.C. 133 (1956), since Parsons v. Smith, 359 U.S. 215, was a development in the applicable legal rules that changed the legal atmosphere after the decision in Walter Bernard McCall, supra.
1Opinion of the Court
Mulkoney, Judge:
The respondent determined deficiencies in petitioners’ income taxes, as follows:
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The issues in these consolidated cases are (1) whether a prior decision of this Court involving the year 1952 forecloses, under the doctrine of collateral estoppel, the litigation on the merits of the depletion issue involving the year 1956; and (2) whether petitioners, operating as a partnership, are entitled to a depletion deduction for the year 1956.
FINDINGS OF FACT.
Some of the facts have been stipulated and they are herein incorporated by this reference.
Walter Bernard and Marie S.…
2Cases cited14 opinions
- Helvering v. HallockSupreme Court of the United States · 1940
- Palmer v. BenderSupreme Court of the United States · 1932
- Parsons v. SmithSupreme Court of the United States · 1959
- Savorgnan v. United StatesSupreme Court of the United States · 1950
- United States v. James C. And Helen M. Stallard, and Dewey H. And Geneva StallardCourt of Appeals for the Fourth Circuit · 1959
9 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Calcutt v. CommissionerUnited States Tax Court · 1988
- Mullins v. CommissionerUnited States Tax Court · 1967
- Merritt v. CommissionerUnited States Tax Court · 1962
- Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal RevenueCourt of Appeals for the Fourth Circuit · 1963
- Legg v. CommissionerUnited States Tax Court · 1962
10 more not listed; retrieve them via the Exa API.