Legal Opinion
Walter Bernard McCall and Marie S. McCall Sam G. McCall and Ruth W. McCall v. Commissioner of Internal Revenue
Court of Appeals for the Fourth Circuit
Decided January 7, 1963No. 8707_1PublishedCited by 17 opinions
1Opinion of the Court
WINTER, District Judge.
Two or three partners (Taxpayers), and their wives who joined with them in filing joint income tax returns, appeal from the Tax Court’s determination (37 T.C. 674 (1962)) of deficiencies in income taxes for the year 1956, occasioned by the disallowance of a deduction for depletion, provided for by 26 U.S.C.A. § 611 and the regulations issued thereunder, in regard to coal mining carried on by the partners. The partnership claimed a depletion deduction for 1956 in the amount of $29,002.22. Disallowance had the effect of increasing each partner’s gross income by $9,667.40,…
2Cases cited20 opinions
- Commissioner v. SunnenSupreme Court of the United States · 1948
- United States v. Munsingwear, Inc.Supreme Court of the United States · 1950
- Palmer v. BenderSupreme Court of the United States · 1932
- Tait v. Western Maryland Railway Co.Supreme Court of the United States · 1933
- Burton-Sutton Oil Co. v. CommissionerSupreme Court of the United States · 1946
15 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Bernuth v. CommissionerUnited States Tax Court · 1971
- Exhibitors Poster Exchange, Inc. v. National Screen Service CorporationCourt of Appeals for the Fifth Circuit · 1975
- Calcutt v. CommissionerUnited States Tax Court · 1988
- Mullins v. CommissionerUnited States Tax Court · 1967
- Weaver v. CommissionerUnited States Tax Court · 1979
12 more not listed; retrieve them via the Exa API.