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RAMEY v. COMMISSIONER OF INTERNAL REVENUE

No. 17993.

398 F.2d 478 (1968)

Lesta RAMEY and Alka Ramey, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Sixth Circuit.

July 1, 1968.

Attorney(s) appearing for the Case

John A. Dunkel, Columbus, Ohio (John A. Dunkel, Porter, Stanley, Treffinger & Platt, Columbus, Ohio, on the brief), for petitioners.

Thomas L. Stapleton, Dept. of Justice, Washington, D. C., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Thomas L. Stapleton, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before CELEBREZZE, PECK and McCREE, Circuit Judges.

ORDER.

Petitioner, a coal miner, seeks review of a Tax Court decision holding that he is not entitled to deduct a percentage depletion allowance from the gross income from the sale of certain coal in which the Petitioner allegedly had an economic interest. See §§ 611(a), 613 (a) and (b), and 631(c), Internal Revenue Act of 1954. The Tax Court found that the Petitioner did not have an economic interest in the coal. That determination presents the sole issue...

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