COMMISSIONER OF INTERNAL REVENUE, Petitioner,
v.
The MAMMOTH COAL COMPANY, Respondent.
United States Court of Appeals Third Circuit.https://leagle.com/images/logo.png
Argued October 17, 1955.
Decided November 30, 1955.
Rehearing Denied February 6, 1956.
Attorney(s) appearing for the Case
Robert B. Ross, Washington, D. C. (H. Brian Holland, Asst. Atty. Gen., Ellis N. Slack, Lee A. Jackson, Sp. Assts. to Atty. Gen., on the brief), for petitioner.
Richard L. Levy, Philadelphia, Pa. (William T. Coleman, Jr., Philadelphia, Pa., Edgar J. Goodrich, Lipman Redman, Washington, D. C., for J. Robert Bazley, Inc. and John Schumacher, respectively, amici curiae, Dilworth, Paxson, Kalish & Green, Philadelphia, Pa., Guggenheimer, Untermyer, Goodrich & Amran, Washington, D. C., on the brief).
Fred L. Rosenbloom, Philadelphia, Pa. (Thomas P. Glassmoyer, on the brief), Schnader, Harrison, Segal & Lewis, Philadelphia, Pa., of counsel, for respondent.
John W. Bodine, Philadelphia, Pa. (Frederick E. S. Morrison, Philadelphia, Pa., for Jeddo-Highland Coal Company and the Anthracite Institute, amici curiae on the brief), Drinker Biddle & Reath, Philadelphia, Pa., of counsel.
Before McLAUGHLIN, KALODNER, and STALEY, Circuit Judges.
United States Court of Appeals Third Circuit.
STALEY, Circuit Judge.
The Commissioner of Internal Revenue appeals from a decision of the Tax Court1 entered after a determination that for the fiscal years ended August 31, 1947, and August 31, 1948, the taxpayer, Mammoth Coal Company, in determining its percentage depletion deduction, did not have to eliminate from gross income amounts paid to the Capparell Stripping & Construction Company, Inc., (the stripper) for strip-mining...
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