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SHOEMAKE v. UNITED STATES

No. 6250.

280 F.2d 902 (1960)

John R. SHOEMAKE and Dorothy I. Shoemake, Appellants, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

June 7, 1960.

Attorney(s) appearing for the Case

O. J. Connell, Jr., El Dorado, Kan., and William Porter, Wichita, Kan. (Getto McDonald, William Tinker, Arthur W. Skaer, Jr., Hugh P. Quinn, Alvin D. Herrington, Darrell D. Kellogg, Richard T. Foster, Wichita, Kan., on the brief), for appellants.

Grant W. Wiprud, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Meyer Rothwacks, John J. Pajak, Attys., Dept. of Justice, Washington, D. C., Wilbur G. Leonard, U. S. Atty., Topeka, Kan., and George E. Peabody, Asst. U. S. Atty., Washington, D. C., on the brief), for appellee.

Before MURRAH, Chief Judge, and BRATTON and LEWIS, Circuit Judges.

LEWIS, Circuit Judge.

Appellants-taxpayers seek an income tax refund from the government for amounts paid under protest as the result of deficiency assessments for the years 1948 through 1955. The assessments arose as the result of the disallowance of claimed depletion credit taken by taxpayers on sales of crude oil during the tax years. This appeal probes the single question of whether or not taxpayers are entitled to an allowance for depletion within the purview...

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