Elwood SWANK and Rita Swank
v.
The UNITED STATES.
BLACK HAWK COAL CORPORATION, INC.
v.
The UNITED STATES.
BULL RUN MINING CO., INC.
v.
The UNITED STATES.
United States Court of Claims.https://leagle.com/images/logo.png
July 18, 1979.
July 18, 1979.
Attorney(s) appearing for the Case
Lloyd R. Persun, Harrisburg, Pa., atty. of record, for plaintiffs in No. 403-75; Howell C. Mette and Shearer, Mette & Woodside, Harrisburg, Pa., of counsel.
James L. Malone, III, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant in No. 403-75; Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D. C., of counsel.
LeRoy H. Katz, Washington, D. C., atty. of record, for plaintiff in No. 49-77; Katz, Kantor, Katz, Perkins & Cameron, and Richard L. Hirshberg, Washington, D. C., of counsel.
James L. Malone, III, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant in No. 49-77; Theodore D. Peyser, Jr., Robert S. Watkins and Judith H. Johnson, Washington, D. C., of counsel.
Woodrow A. Potesta, Fairmont, W. Va., atty. of record, for plaintiff in No. 400-77.
James L. Malone, III, Washington, D. C., with whom was Asst. Atty. Gen. M. Carr Ferguson, Washington, D. C., for defendant in No. 400-77; Theodore D. Peyser, Jr., Robert S. Watkins and Jo-Ann Horn, Washington, D. C., of counsel.
Before DAVIS, KASHIWA and BENNETT, JJ.
United States Court of Claims.
PER CURIAM.
These three tax refund suits, consolidated for argument, all present the single question of whether a provision in a coal-mining lease permitting termination by either party (or by the lessor alone) on 30 days' notice precludes the plaintiff-lessees from having an "economic interest" in the coal in place which would entitle them to a percentage allowance for depletion under sections 611 and 613 of the Internal Revenue Code of 1954. The Government admits...
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