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UTAH SALT COMPANY v. WISE

No. 8535.

370 F.2d 976 (1967)

UTAH SALT COMPANY, Inc., Appellant, v. Roland V. WISE, District Director of Internal Revenue, Appellee.

United States Court of Appeals Tenth Circuit.

January 6, 1967.

Attorney(s) appearing for the Case

Dale E. Anderson, Salt Lake City, Utah (Fabian & Clendenin, Salt Lake City, Utah, with him on the brief), for appellant.

Thomas L. Stapleton, Atty., Dept. of Justice (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys. Dept. of Justice, and William T. Thurman, U. S. Atty., of counsel, with him on the brief), for appellee.

Before MURRAH, Chief Judge, SETH, Circuit Judge, and CHILSON, United States District Judge.

CHILSON, District Judge.

The appellant taxpayer instituted this action in the lower Court seeking a refund of corporate income taxes paid for the years 1960 and 1961. Appellant claims it is entitled to a deduction for depletion of mineral deposits under § 611 and § 613 of the Internal Revenue Code of 1954, which deduction was not allowed.

The appellant appeals from the judgment of the District Court denying...

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