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COMMISSIONER OF INTERNAL REV. v. HAMILL COAL CORP.

No. 7204.

239 F.2d 347 (1956)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. HAMILL COAL CORPORATION, a Dissolved Corporation, Frank Correale, Palmer Correale and Fred Correale, Directors at the Time of Dissolution and Statutory Trustees, Respondents.

United States Court of Appeals Fourth Circuit.

Decided December 13, 1956.

Attorney(s) appearing for the Case

Walter Akerman, Jr., Attorney, Department of Justice, Washington, D. C. (John N. Stull, Acting Asst. Atty. Gen., Robert N. Anderson and Hilbert P. Zarky, Attorneys, Department of Justice, Washington, D. C., on brief), for petitioner.

Fred L. Rosenbloom, Philadelphia, Pa. (Thomas P. Glassmoyer, and Schnader, Harrison, Segal & Lewis, Philadelphia, on brief), for respondents.

Before PARKER, Chief Judge, SOPER, Circuit Judge, and R. DORSEY WATKINS, District Judge.

SOPER, Circuit Judge.

This case involves the incomes taxes of the Hamill Coal Corporation for the year 1947 and is specifically directed to the amount of depletion allowance which should be deducted, under §§ 23(m) and 114(b) (4) (A) of the Internal Revenue Code 1939, 29 U.S.C.A. §§ 23(m), 114 (b) (4) (A), from the gross income of the corporation from strip mining operations in that year. The taxpayer was the lessee of certain coal bearing lands...

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