1. Home
  2. Browse Decisions
  3. F.2d
  4. 312 F.2d
  5. 312 F.2d 699 (1963)
 

McCALL v. C. I. R.

No. 8707.

312 F.2d 699 (1963)

Walter Bernard McCALL and Marie S. McCall, Sam G. McCall and Ruth W. McCall, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided January 7, 1963.

Attorney(s) appearing for the Case

John Y. Merrell, Washington, D. C., for petitioners.

Thomas A. Skornia, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Robert N. Anderson, Attorneys, Department of Justice, on the brief), for respondent.

Before SOBELOFF, Chief Judge, BRYAN, Circuit Judge, and WINTER, District Judge.

WINTER, District Judge.

Two or three partners (Taxpayers), and their wives who joined with them in filing joint income tax returns, appeal from the Tax Court's determination (37 T.C. 674 (1962)) of deficiencies in income taxes for the year 1956, occasioned by the disallowance of a deduction for depletion, provided for by 26 U.S.C.A. § 611 and the regulations issued thereunder, in regard to coal mining carried on by the partners...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases