UNITED STATES v. COCKE

No. 23963.

399 F.2d 433 (1968)

UNITED STATES of America, Appellant, v. W. H. COCKE et al., Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied October 16, 1968.


Attorney(s) appearing for the Case

Mitchell Rogovin, Asst. Atty. Gen., Dept. of Justice, Lee A. Jackson, Melva M. Graney, Crombie J. E. Garrett, Richard C. Pugh, Grant W. Wiprud, Stephen H. Paley, Meyer Rothwacks, Stuart A. Smith, Attys., Dept. of Justice, Washington, D. C., Morton L. Susman, U. S. Atty., James R. Gough, Asst. U. S. Atty., Houston, Tex., for appellant.

Homer L. Bruce, William C. Griffith, Houston, Tex., for appellees.

Before JOHN R. BROWN, Chief Judge, and TUTTLE, WISDOM, GEWIN, BELL, THORNBERRY, COLEMAN, GOLDBERG, AINSWORTH, GODBOLD, DYER, SIMPSON and CLAYTON, Circuit Judges.


GOLDBERG, Circuit Judge:

This case — involving questions of oil and gas depletion, depreciation, and intangible drilling and development costs1 — provides a setting for our occasional departure from the doctrine of stare decisis. The taxpayer argues, and the government concedes, that the disposition of the present case depends upon whether the doctrine of Commissioner of Internal...

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