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PARSONS v. SMITH

Nos. 12299-12301.

255 F.2d 595 (1958)

Emory W. PARSONS and Erma M. Parsons, Appellants, v. Francis R. SMITH, Former Collector of Internal Revenue for the First District of Pennsylvania. Howard H. PARSONS and Martha Parsons, Appellants, v. Francis R. SMITH, Former Collector of Internal Revenue for the First District of Pennsylvania. Lawrence H. PARSONS and Grace E. Parsons, Appellants, v. Francis R. SMITH, Former Collector of Internal Revenue for the First District of Pennsylvania.

United States Court of Appeals Third Circuit.

Decided March 27, 1958.

Rehearing Denied May 29, 1958.

Attorney(s) appearing for the Case

Sherwin T. McDowell, Philadelphia, Pa. (William R. Spofford, Charles I. Thompson, Jr., Ballard, Spahr, Andrews & Ingersoll, Philadelphia, Pa., on the brief), for appellants.

Marvin W. Weinstein, Washington, D. C. (Harold K. Wood, U. S. Atty., Alan J. Swotes, Asst. U. S. Atty., Philadelphia, Pa., Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Harry Baum, Attys. Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and GOODRICH and HASTIE, Circuit Judges.

HASTIE, Circuit Judge.

These are appeals by taxpayers, who are partners in a business, from a judgment of the district court denying their several claims for refunds of income taxes paid upon their respective distributable shares of certain partnership income derived from coal mining. The appellants can prevail only if the involvement of the partnership, hereinafter called Parsons, in a strip mining enterprise was such as to entitle the partners to deduct a depletion...

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