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LOUISIANA LAND AND EXPLORATION COMPANY v. DONNELLY

No. 24693.

394 F.2d 273 (1968)

The LOUISIANA LAND AND EXPLORATION COMPANY, Appellant, v. Charles A. DONNELLY, Formerly Collector of Internal Revenue, et al., Appellees.

United States Court of Appeals Fifth Circuit.

May 1, 1968.

Attorney(s) appearing for the Case

Marvin K. Collie, Houston, Tex., L. K. Benson, David J. Conroy, New Orleans, La., for appellant.

Louis C. LaCour, U. S. Atty., New Orleans, La., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Grant W. Wiprud, Thomas L. Stapleton, Attys., Dept. of Justice, Washington, D. C., Joan Elaine Chauvin, Asst. U. S. Atty., of counsel, for appellees.

A. Chauncey Newlin, White & Case, New York City, amicus curiae, W. Bruce Thomas, Edmund W. Pavenstedt, New York City, of counsel.

Before MARIS, THORNBERRY and AINSWORTH, Circuit Judges.

AINSWORTH, Circuit Judge:

Louisiana Land and Exploration Company (LL&E), taxpayer, has appealed from an adverse judgment of the district court in its suit for refund of federal income and excess profits taxes paid for the calendar years 1950 through 1953. The sole issue is whether taxpayer, as owner of a mineral interest in oil and gas (8 1/3% of total production less certain agreed production expenses), is entitled to an additional depletion allowance on income...

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