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BRYAN v. UNITED STATES

No. 112-57.

319 F.2d 880 (1963)

Byron E. BRYAN, Executor of the Estate of Mary Z. Bryan, Deceased, and First-Citizens Bank and Trust Company of Smithfield and Raleigh, North Carolina, Executor of the Estate of James E. Bryan, Deceased, Successor Plaintiffs to Bryan Rock and Sand Company, Inc. v. The UNITED STATES.

United States Court of Claims.

As Amended October 25, 1963.

Attorney(s) appearing for the Case

Stanley Worth, Washington, D. C., for plaintiffs. Scott P. Crampton, Richard S. Doyle and Korner, Doyle, Worth & Crampton, Washington, D. C., were on the briefs.

Mitchell Samuelson, Washington, D. C., with whom was Louis F. Oberdorfer, Asst. Atty. Gen., for defendant. Lyle M. Turner and Earl L. Huntington, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and LARAMORE, DURFEE and DAVIS, Judges.

DURFEE, Judge.

Plaintiffs sue to recover overpayment of Federal income taxes for fiscal years ending March 31, 1951 and March 31, 1952. The overpayment results from recomputation of the depletion allowance deduction on sand, gravel, and crushed stone quarries formerly owned by Bryan Rock and Sand Company, Inc. During prior tax years the depletion allowance was based upon the cost of the mined products. The Internal Revenue...

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