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ROWE v. UNITED STATES

No. 372-78.

655 F.2d 1065 (1981)

G. T. and Leola F. ROWE, et al. v. The UNITED STATES.

United States Court of Claims.

July 15, 1981.

Attorney(s) appearing for the Case

John Y. Merrell, Jr., McLean, Va., for plaintiffs; John Y. Merrell, McLean, Va., attorney of record. Timothy J. Callahan, McLean, Va., of counsel.

Michael V. Marino, Washington, D.C., with whom was Acting Asst. Atty. Gen., John F. Murray, Washington, D. C., for defendant; Theodore D. Peyser, Jr., and Robert S. Watkins, Washington, D. C., of counsel.

Before DAVIS, NICHOLS and SMITH, Judges.

ON CROSS-MOTIONS FOR SUMMARY JUDGMENT

DAVIS, Judge.

This tax refund suit raises the question of whether, in determining "gross income from mining" for coal depletion, plaintiff coal mine owners are required to exclude costs incurred in transporting coal from their mines to the processing facility where the coal is bought by a third-party-owner of the facility, and then processed for use by and sold to consumers...

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