OTTAWA SILICA CO. v. UNITED STATES

No. 272-78.

699 F.2d 1124 (1983)

OTTAWA SILICA COMPANY, Appellant, v. The UNITED STATES, Appellee.

United States Court of Appeals, Federal Circuit.

January 26, 1983.


Attorney(s) appearing for the Case

Warren C. Seieroe, Chicago, Ill., for appellant. With him on the brief were Charles N. Huber and McDermott, Will & Emery, Chicago, Ill.

Betty N. Ferber, Washington, D.C., for appellee. With her on the brief were Asst. Attys. Gen. Glenn L. Archer, Jr., Theodore D. Peyser, Jr., and Donald H. Olson, Washington, D.C.

Before DAVIS, NICHOLS and NIES, Circuit Judges.


PER CURIAM.

This tax refund suit for tax years 1964, 1967, 1969-1971, comes before us on appeal from the United States Claims Court.* Two issues are involved: (1) whether taxpayer Ottawa Silica Company is entitled to certain percentage depletion deductions for 1965-71, and (2) whether that company may claim a charitable contribution for the transfer of land to a high school district. On both questions, Judge Colaianni ruled against taxpayer...

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