Legal Opinion
W. D. Haden Company v. Commissioner of Internal Revenue
Court of Appeals for the Fifth Circuit
Decided August 29, 1963No. 20091_1PublishedCited by 9 opinions
1Opinion of the Court
HUTCHESON, Circuit Judge.
This appeal by the taxpayer from an adverse decision of thé Tax Court, reported at 37 T.C. 512, presents two questions for our determination: (1) whether the Tax Court erred in finding that part of a deposit mined and sold by the appellant was, for purposes of depletion, oyster shell, rather than calcium carbonate; and (2) whether the Tax Court erred in holding that the taxpayer is not entitled to deduct, as ordinary and necessary business expenses, amounts paid to Edgar Haden, pursuant to an employment contract.
We consider first the percentage depletion to which the…
2Cases cited12 opinions
- Interstate Transit Lines v. CommissionerSupreme Court of the United States · 1943
- Virginian Limestone Corp. v. CommissionerUnited States Tax Court · 1956
- Robert A. Riddell, District Director of Internal Fevenue, Former Collector of Internal Revenue v. Victorville Lime Rock Co., a CorporationCourt of Appeals for the Ninth Circuit · 1961
- Commissioner of Internal Revenue v. Quartzite Stone CompanyCourt of Appeals for the Tenth Circuit · 1959
- Quartzite Stone Co. v. CommissionerUnited States Tax Court · 1958
7 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Bayou Verret Land Co. v. CommissionerCourt of Appeals for the Fifth Circuit · 1971
- Purcell Co. v. MISSISSIPPI STATE TAXMississippi Supreme Court · 1990
- Hatt v. CommissionerUnited States Tax Court · 1969
- C. J. Langenfelder & Son, Inc. v. CommissionerUnited States Tax Court · 1977
- Bayou Verret Land Co., Inc. v. Commissioner of Internal Revenue, Carlos and Jacqueline Marcello, Petitioners-Cross-Respondents v. Commissioner of Internal Revenue, Respondent-Cross-PetitionerCourt of Appeals for the Fifth Circuit · 1972
4 more not listed; retrieve them via the Exa API.