BEAVER DAM COAL COMPANY v. UNITED STATES

No. 16682.

370 F.2d 414 (1966)

BEAVER DAM COAL COMPANY, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Sixth Circuit.

December 29, 1966.


Attorney(s) appearing for the Case

Richard W. Iler and William C. Boone, Jr., Louisville, Ky. (Robert S. Dorsey, Louisville, Ky., on the brief; Bullitt, Dawson & Tarrant, Louisville, Ky., of counsel), for appellant.

Thomas L. Stapleton, Atty., Dept. of Justice, Washington, D. C. (John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief; Ernest W. Rivers, U. S. Atty., Louisville, Ky., of counsel), for appellee.

Before CELEBREZZE and PECK, Circuit Judges, and TAYLOR, District Judge.


CELEBREZZE, Circuit Judge.

Beaver Dam Coal Company (Appellant) instituted this action to recover income taxes and interest thereon paid as a result of assessments for the calendar years 1957-1961. These assessments arose when the Commissioner of Internal Revenue disapproved the method used by Appellant in determining the depletion deduction on its coal producing properties. The District Court entered judgment for the Government, and Beaver Dam Coal Company appeals...

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