Legal Opinion
Hoban v. Viley, Collector of Internal Revenue. Hoban v. Viley, Collector of Internal Revenue
Court of Appeals for the Ninth Circuit
Decided May 20, 1953No. 13296-13297_1PublishedCited by 5 opinions
1Opinion of the Court
LING, District Judge.
Questions concerning the interpretation of section 23(m) of the Internal Revenue Code, 26 U.S.C.A., Internal Revenue Code, § 23 (m), form the basis of these appeals. The pertinent part of this section is as follows: “In the case of mines, oil and gas wells, other natural deposits, and timber, a reasonable allowance for depletion * * =M>
The facts from which the controversy arose are not in dispute, and, for present purposes, may he shortly stated.
In the year 1906, Hecla Mining Company, Federal Mining and Smelting Company, and Hercules Mining Company owned mines and…
2Cases cited5 opinions
- Atlas Milling Co. v. JonesCourt of Appeals for the Tenth Circuit · 1940
- Chicago Mines Co. v. CommissionerCourt of Appeals for the Tenth Circuit · 1947
- New Idria Quicksilver Min. Co. v. COM'R OF INTERNAL REV.Court of Appeals for the Ninth Circuit · 1944
- Consolidated Chollar Gould & Savage Min. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1943
- Commissioner of Internal Revenue v. Kennedy Mining & Milling Co.Court of Appeals for the Ninth Circuit · 1942
3Cited by5 opinions
- Commissioner of Internal Revenue v. Claude C. Wood CompanyCourt of Appeals for the Ninth Circuit · 1963
- Soil Builders, Inc. v. United StatesCourt of Appeals for the Fifth Circuit · 1960
- Turkey Run Fuels, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1957
- Commissioner of Internal Revenue v. Claude C. Wood CompanyCourt of Appeals for the Ninth Circuit · 1963
- Turkey Run Fuels, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1957