HUSS v. SMITH

Nos. 12315, 12317, 12319.

255 F.2d 599 (1958)

George HUSS, Appellant, v. Francis R. SMITH, Collector of Internal Revenue, First District of Pennsylvania. Russell HUSS, Appellant, v. Francis R. SMITH, Collector of Internal Revenue, First District of Pennsylvania. Wesley HUSS, Appellant, v. Francis R. SMITH, Collector of Internal Revenue, 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

Leon H. Kline, Philadelphia, Pa. (Murray Milkman, Berger & Gelman, 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 appellee.

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


HASTIE, Circuit Judge.

These appeals, like those we have decided today in Parsons v. Smith, 255 F.2d 595, challenge a district court ruling that a contracting firm which extracted coal from the land of another by strip mining was not entitled to claim a percentage depletion allowance in computing its income from that mining operation. Therefore, we will not repeat such of our discussion in Parsons v. Smith as presents legal conceptions...

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