Brown v. Commissioner
United States Tax Court
1. Depletion -- Percentage -- Gross Income From the Property -- Economic Interest of Separate Miner -- Sec. 114 (b) (4) (A), I. R. C. -- Regs. 111, Sec. 23 (m)-1 (f). -- A percentage of gross sales less rents, royalties, and sales commissions, paid to a separate entity for mining, producing, transporting, and loading coal from leased premises must be excluded from the "gross income from the property" of the lessee in computing percentage depletion of the lessee.
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1. Depletion -- Percentage -- Gross Income From the Property -- Economic Interest of Separate Miner -- Sec. 114 (b) (4) (A), I. R. C. -- Regs. 111, Sec. 23 (m)-1 (f). -- A percentage of gross sales less rents, royalties, and sales commissions, paid to a separate entity for mining, producing, transporting, and loading coal from leased premises must be excluded from the "gross income from the property" of the lessee in computing percentage depletion of the lessee. James Ruston, 19 T. C. 284, dismissed (C. A. 4, Sept. 18, 1953) followed. 2. Depleton -- Percentage -- Rents -- Railroad Siding --…
1Opinion of the Court
Helen C. Brown, Petitioner, v. Commissioner of Internal Revenue, Respondent. Earl M. Brown, Petitioner, v. Commissioner of Internal Revenue, Respondent
Brown v. Commissioner
Docket Nos. 37688, 37689
United States Tax Court
22 T.C. 58; 1954 U.S. Tax Ct. LEXIS 242;
April 13, 1954, Filed April 13, 1954, Filed
Decisions will be entered under Rule 50.
1. Depletion -- Percentage -- Gross Income From the Property -- Economic Interest of Separate Miner -- Sec. 114 (b) (4) (A), I. R. C. -- Regs. 111, Sec. 23 (m)-1 (f). -- A percentage of gross sales less rents, royalties, and sales commissions, paid to a…
2Cases cited4 opinions
- Morrisdale Coal Mining Co. v. CommissionerUnited States Tax Court · 1952
- Ruston v. CommissionerUnited States Tax Court · 1952
- Leechburg Mining Co. v. CommissionerUnited States Tax Court · 1950
- Brown v. CommissionerUnited States Tax Court · 1954