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DENISE COAL COMPANY v. C. I. R.

Nos. 12726-12728.

271 F.2d 930 (1959)

DENISE COAL COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. ESTATE of Charles J. MARGIOTTI, Deceased. Denise Z. MARGIOTTI, Executrix, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. Juliette C. SUTO (Formerly Juliette C. Margiotti), Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided November 18, 1959.

Attorney(s) appearing for the Case

Samuel L. Goldstein, Alexander L. Suto, Pittsburgh, Pa. (Suto, Power, Goldstein & Walsh, Pittsburgh, Pa., on the brief), for petitioners.

Marvin W. Weinstein, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Kenneth E. Levin, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before GOODRICH and KALODNER, Circuit Judges, and WOOD, District Judge.

GOODRICH, Circuit Judge.

These three appeals raise tax questions coming from the process of strip coal mining in western Pennsylvania. We have taken three appeals together. They involve a number of contracts between Denise Coal Company and persons with whom it made contracts for strip mining on lands which it either owned in fee or in which it purchased or leased mineral rights. The coal strip contracts differ slightly in individual particulars but we think that there...

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