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UNITED STATES v. STALLARD

No. 7904.

273 F.2d 847 (1959)

UNITED STATES of America, Appellant, v. James C. and Helen M. STALLARD, and Dewey H. and Geneva Stallard, Appellees.

United States Court of Appeals Fourth Circuit.

Decided December 29, 1959.

Attorney(s) appearing for the Case

Marvin W. Weinstein, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Howard A. Heffron, Lee A. Jackson and Kenneth E. Levin, Attys., Dept. of Justice, Washington, D. C., John Strickler, U. S. Atty., and H. Clyde Pearson, Asst. U. S. Atty., Roanoke, Va., on the brief), for appellant.

John Y. Merrell, Washington, D. C. (Waldo G. Miles, Bristol, Va., on the brief), for appellees.

Frederick Bernays Wiener, Washington, D. C. (Wm. A. Stuart, Abingdon, Va., on the brief), for Clinchfield Coal Corp., amicus curiae.

Before SOBELOFF, Chief Judge, and SOPER and BOREMAN, Circuit Judges.

SOPER, Circuit Judge.

These consolidated cases raise the question whether the members of a partnership engaged in the strip mining of coal under a contract with the owners of the land are entitled to a deduction for depletion under § 23 and § 114(b) (4) of the Internal Revenue Code, 26 U.S. C.A. §§ 23, 114(b) (4) in computing their income tax for the year 1953. The District Court decided the point in the taxpayers' favor in the instant suit for...

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