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WEIRTON ICE & COAL SUP. CO. v. COMMISSIONER OF INT. REV.

No. 7121.

231 F.2d 531 (1956)

WEIRTON ICE AND COAL SUPPLY CO., Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 19, 1956.

Attorney(s) appearing for the Case

Joseph W. Kiernan, Washington, D. C. (Robert P. Smith, D. A. Baker, and Smith, Ristig & Smith, Washington, D. C., on brief), for petitioner.

Marvin W. Weinstein, Atty., Dept. of Justice (H. Brian Holland, Asst. Atty. Gen., Robert N. Anderson and I. Henry Kutz, Attys., Dept. of Justice, on brief), for respondent.

Before PARKER, Chief Judge, and SOPER and DOBIE, Circuit Judges.

SOPER, Circuit Judge.

The question involved in this petition to review is whether the Weirton Ice and Coal Supply Company, in computing its income taxes for the years 1946 to 1949, was entitled to take a percentage depletion deduction from its gross income from strip mining operations which it conducted under a contract with the National Steel Corporation.

Under provisions of the Internal Revenue Code and Treasury Regulations,1

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