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STILWELL v. UNITED STATES

No. 7499.

250 F.2d 736 (1957)

C. W. and Mattie STILWELL and S. W. and Rosie Stilwell, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fourth Circuit.

Decided December 27, 1957.

Attorney(s) appearing for the Case

John Y. Merrell, Washington, D. C. (Francis W. Flannagan and Homer A. Jones, Jr., Bristol, Va., on brief), for appellants.

Marvin W. Weinstein, Attorney, Department of Justice, Washington, D. C. (John N. Stull, Acting Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attorneys, Department of Justice, Washington, D. C., John Strickler, U. S. Atty., and H. Clyde Pearson, Asst. U. S. Atty., Roanoke, Va., on brief), for appellee.

Richard L. Hirshberg, Washington, D. C., on brief for National Coal Ass'n, amicus curiæ.

Before SOBELOFF and HAYNSWORTH, Circuit Judges, and THOMSEN, District Judge.

THOMSEN, District Judge.

The only question presented by this appeal is whether taxpayers are entitled, under secs. 23(m) and 114(b) (4) (A) (ii) of the Internal Revenue Code of 1939, 26 U.S.C.A. §§ 23(m), 114(b) (4) (A) (ii), to deductions for percentage depletion from their gross income from certain coal mining operations conducted by them under an oral contract with Paragon Jewel Coal Company, Inc.

Paragon leased from the owners all of the coal...

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