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LAWSON v. COMMISSIONER OF INTERNAL REVENUE

No. 9491.

350 F.2d 396 (1965)

Cecil C. LAWSON et al., Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Fourth Circuit.

Decided August 9, 1965.

Attorney(s) appearing for the Case

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

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

Before HAYNSWORTH, Chief Judge, and SOBELOFF and BRYAN, Circuit Judges.

PER CURIAM:

The taxpayers are extractors of coal, operating under contracts with a lessee of extensive coal deposits. Their relationship to the lessee and the coal in place is substantially the same as that of the contractors in the case of Paragon Jewel Coal Company, Inc. v. Commissioner, decided by the Supreme Court of the United States on April 28, 1965, 85 S.Ct. 1207. There, the Supreme Court held that, under similar circumstances, the depletable interest was...

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