1. Home
  2. Browse Decisions
  3. F.2d
  4. 330 F.2d
  5. 330 F.2d 163 (1964)
 

COOPER v. C. I. R.

No. 9213.

330 F.2d 163 (1964)

Raymond E. COOPER and Judy Cooper, and Bascom H. Smith and June E. Smith, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, 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.

Michael Mulroney, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, Melva M. Graney and Earl J. Silbert, Attorneys, Department of Justice, on brief), for respondent.

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

J. SPENCER BELL, Circuit Judge.

Petitioners contend that the Tax Court erred in denying them the percentage depletion deduction on the amounts which they received for their coal. Petitioners are two of a large number of contract mine operators who entered into oral agreements with the Jewell Ridge Coal Corporation [hereinafter Jewell Ridge] sometime prior to 1953 to extract coal from that company's leased property. Their right to the deduction depends upon whether...

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