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PINE HALL-POMONA CORP. v. UNITED STATES

No. 9922.

349 F.2d 854 (1965)

PINE HALL-POMONA CORPORATION, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided July 28, 1965.

Attorney(s) appearing for the Case

Harry Marselli, Attorney, Department of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., and Lee A. Jackson, David O. Walter and Michael Mulroney, Attorneys, Department of Justice, and William H. Murdock, U.S. Atty., on brief), for appellant.

Leon L. Rice, Jr., Winston-Salem, N. C. (Womble, Carlyle, Sandridge & Rice, Winston-Salem, N. C., on brief), for appellee.

Before HAYNSWORTH, Chief Judge, BRYAN, Circuit Judge, and BARKSDALE, District Judge.

PER CURIAM.

Depletion allowances claimed by Pine Hall-Pomona Corporation in computing its taxable income from mining operations were rejected by the Commissioner of Internal Revenue, and thereupon Pine Hall sued in the District Court for refund of taxes paid but not due if the depletion claims were valid. From a judgment for the taxpayer, the Government appeals. We affirm.

The tax years are 1950 to 1956, inclusive...

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