PARAGON JEWEL COAL CO., INC.
v.
COMMISSIONER OF INTERNAL REVENUE.
Supreme Court of United States.https://leagle.com/images/logo.png
Argued March 8, 1965.
Decided April 28, 1965.
Attorney(s) appearing for the Case
Frederick Bernays Wiener argued the cause for petitioner in No. 134. With him on the brief were LeRoy Katz and Carl C. Gillespie.
Philip B. Heymann argued the cause for respondent in No. 134 and petitioner in No. 237. With him on the brief were Solicitor General Cox, Assistant Attorney General Oberdorfer and Melva M. Graney.
John Y. Merrell argued the cause for respondents in No. 237. With him on the brief was Paul P. Senio.
Seymour S. Mintz and Robert K. Eifler filed a brief for Jewell Ridge Coal Corp., as amicus curiae, urging reversal in No. 134.
John Y. Merrell and Paul P. Senio filed a brief for Raymond E. Cooper et al., as amici curiae, urging affirmance in No. 237.
Supreme Court of United States.
MR. JUSTICE CLARK delivered the opinion of the Court.
The issue in these consolidated tax cases is whether the lessee1 of coal lands is entitled to percentage depletion on all the gross income derived from the sale of the coal mined from its leases, or whether contract miners who do the actual mining acquired a depletable interest within the meaning of §§ 611 and 613 (b) (4) of the Internal...
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