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MERRITT v. C. I. R.

No. 9179.

330 F.2d 161 (1964)

Robert Lee MERRITT and Winnie Merritt, G. Wesley Merritt and Fannie J. Merritt, Jack D. Merritt and Willa Gray Merritt, Virginia Bowling and Gladys Bowling, and James O. Watson, 3rd, and Lucy J. Watson, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent. COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. PARAGON JEWEL COAL COMPANY, Inc., Respondent.

United States Court of Appeals Fourth Circuit.

Decided March 17, 1964.

Attorney(s) appearing for the Case

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

Michael Mulroney, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, on brief), for Commissioner of Internal Revenue.

Frederick Bernays Wiener, Washington, D. C. (Leroy Katz, Bluefield, W. Va., and Carl C. Gillespie, Tazewell, Va., on brief), for respondent, Paragon.

Before HAYNSWORTH, BRYAN and J. SPENCER BELL, Circuit Judges.

J. SPENCER BELL, Circuit Judge:

These are consolidated appeals from the Tax Court. The issue is whether the lessee, Paragon Jewel Coal Company, Inc. [hereinafter referred to as Paragon], is entitled to the entire depletion deduction on the coal mined from its leased property or whether the several contract mine operators, petitioners in this action [hereinafter referred to as the operators], are entitled to a part of that depletion deduction based upon the amounts...

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