PATSCH
v.
COMMISSIONER OF INTERNAL REVENUE (six cases).
PATSCH et al.
v.
COMMISSIONER OF INTERNAL REVENUE (three cases).
United States Court of Appeals Third Circuit.https://leagle.com/images/logo.png
Argued October 20, 1953.
Decided December 17, 1953.
Attorney(s) appearing for the Case
Sidney Hoffman, Canonsburg, Pa. (William Wallace Booth, Pittsburgh, Pa., Adolph L. Zeman, Canonsburg, Pa., on the brief), for petitioners.
Louise Foster, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to the Atty. Gen., on the brief), for respondent.
Before MARIS, GOODRICH and KALODNER, Circuit Judges.
United States Court of Appeals Third Circuit.
MARIS, Circuit Judge.
The petitioners1 in this consolidated proceeding to review nine decisions of the Tax Court are members of a Pennsylvania mining partnership which was engaged during the tax years 1946, 1947 and 1948 in the business of mining coal by the open pit or strip mining method in Washington County, Pennsylvania. In mining coal under this process, the strata which overlie the coal deposit in its natural condition are removed...
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