1. Home
  2. Browse Decisions
  3. F.2d
  4. 443 F.2d
  5. 443 F.2d 170 (1971)
 

WHITMER v. C. I. R.

Nos. 19201, 19202.

443 F.2d 170 (1971)

Kenneth WHITMER and Beatrice Whitmer, Appellants, v. COMMISSIONER OF INTERNAL REVENUE. William E. HEITZMAN and Mary Heitzman, Appellants, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided May 20, 1971.

Attorney(s) appearing for the Case

Joseph A. McMenamin and Scott P. Crampton, Washington, D. C. (Stanley Worth, Worth & Crampton, Washington, D. C., on the brief), for appellants.

William S. Estabrook, III, Dept. of Justice, Tax Division, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Grant W. Wiprud, Attys., Tax Division, Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before SEITZ, ADAMS and ROSENN, Circuit Judges.

OPINION OF THE COURT

ADAMS, Circuit Judge.

The sole question presented on this appeal is whether the Tax Court erred in finding that the taxpayers do not have a sufficient "economic interest" in a certain anthracite coal lease in Northumberland County, Pennsylvania to qualify for the depletion deduction allowed by §§ 611 and 613 of the Internal Revenue Code of 1954 ("the Code"), 26 U.S.C. §§ 611, 613.

For the most part, the facts...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases