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BURT v. UNITED STATES

No. 120-56.

170 F.Supp. 953 (1959)

Wellington R. BURT and Catharine H. Burt v. UNITED STATES.

United States Court of Claims.

March 4, 1959.

Attorney(s) appearing for the Case

David W. Richmond, Washington, D. C., Frederick O. Graves and Miller & Chevalier, Washington, D. C., on brief, for plaintiffs.

William T. Kane, Washington, D. C., with whom was Charles K. Rice, Asst. Atty. Gen., James P. Garland and Lyle M. Turner, Washington, D. C., on the brief, for defendant.

White & Case, A. Chauncey Newlin, William L. Hearne and Edmund W. Pavenstedt, New York City, filed a brief for United States Steel Corporation, amicus curiae.

John W. Windhorst, Charles O. Howard and Dorsey, Owen, Scott, Barber & Marquart, Minneapolis, Minn., filed a brief for Iron Ore Lessors Ass'n, Inc., amicus curiae.

JONES, Chief Judge.

The basic issue in this case is how the statutory depletion allowance under the special terms of the iron ore mining lease involved here shall be divided between lessor and lessee. The incidental question is whether plaintiffs, as lessors, are entitled to include as a part of their gross income from the property the ad valorem taxes paid by the operating lessee pursuant to the terms of the lease contract.

The plaintiffs (hereinafter referred...

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