PER CURIAM:
In this tax case the district court had jurisdiction over the refund claim under 28 U.S.C. § 1346(a)(1). The appellants, however, do not fit within the statute. Their bodies and skills are not among the "other natural deposits" for which the Internal Revenue Code allows a deduction for percentage depletion.
On the claim that 26 U.S.C. sections 611 et seq. are unconstitutional, the Heislers lack the requisite standing to raise this issue. Flast...
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