Legal Opinion
A. Duda & Sons, Inc. v. United States
Court of Appeals for the Fifth Circuit
Decided October 7, 1977No. 75-2546PublishedCited by 8 opinions
1Opinion of the Court
GOLDBERG, Circuit Judge:
The facts of this tax refund case are rooted in peat and muck. The principal issue on appeal is whether the taxpayer, A. Duda & Sons, Inc., is entitled to cost depletion deductions for peat topsoil that is subsiding through oxidation as a natural consequence of having been drained for cultivation. The government argued below and reiterates here that extraction of a natural deposit is a necessary prerequisite to depletion deductions for the exhaustion of that deposit, pursuant to I.R.C. § 611. The district court, in allowing evidence of depletion to go to the jury,…
2Cases cited20 opinions
- The Boeing Company v. Daniel C. ShipmanCourt of Appeals for the Fifth Circuit · 1969
- United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
- Commissioner v. BrownSupreme Court of the United States · 1965
- United States v. DavisSupreme Court of the United States · 1962
- Anderson v. HelveringSupreme Court of the United States · 1940
15 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Gary Everson and Mary Everson v. United StatesCourt of Appeals for the Ninth Circuit · 1997
- L.W. Hardy Co. v. United StatesUnited States Court of Claims · 1982
- Amfac, Inc. v. CommissionerUnited States Tax Court · 1978
- Amfac, Inc. v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1980
- Associated Obstetricians & Gynecologists, P. C. v. CommissionerUnited States Tax Court · 1983
3 more not listed; retrieve them via the Exa API.