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SKELLY OIL COMPANY v. UNITED STATES

No. 8822.

392 F.2d 128 (1967)

SKELLY OIL COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Tenth Circuit.

On Rehearing April 3, 1968.

Attorney(s) appearing for the Case

Robert J. Casey, New York City (Donald P. Moyers, Tulsa, Okl., of counsel, Clark, Carr & Ellis, New York City, and Martin, Logan, Moyers, Martin & Conway, Tulsa, Okl., with him on the brief), for appellant.

Myron C. Baum, Atty., Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Loring W. Post, Attys., Dept. of Justice, Washington, D. C., of counsel, John M. Imel, U. S. Atty., and Lawrence A. McSoud, Asst. U. S. Atty., Tulsa, Okl., with him on the brief), for appellee.

Before MURRAH, Chief Judge, and HILL and SETH, Circuit Judges.

SETH, Circuit Judge.

The appellant brought this action for refund of income taxes on the ground that it was entitled in full to a deduction under Section 1341(a) (4) of the Internal Revenue Code of 1954, for refunds to corporations which purchased gas from it made following a price reduction.

The trial court reduced the claimed deduction by the amount of the percentage depletion deduction, and the taxpayer has taken this appeal.

The appellant has been...

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