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COSTANTINO v. C. I. R.

No. 19155.

445 F.2d 405 (1971)

Florence COSTANTINO, Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided June 24, 1971.

Attorney(s) appearing for the Case

William C. McClure, Pittsburgh, Pa. (Robert G. MacAlister, Frank E. Coho, Pittsburgh, Pa., on the brief), for appellant.

Richard S. Halberstein, Tax Division, Dept. of Justice, 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, VAN DUSEN and ADAMS, Circuit Judges.

OPINION OF THE COURT

ADAMS, Circuit Judge.

We are asked to decide in this case whether the Tax Court erred in finding that a taxpayer did not have a sufficient "economic interest" in certain Pennsylvania coal deposits to qualify for the depletion deduction provided by the Internal Revenue Code of 1954. 26 U.S.C.A. §§ 611, 613.1

The taxpayer, Mrs. Costantino, is engaged under the name of Costantino Company in...

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