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ELBO COALS, INC. v. UNITED STATES

No. 84-5504.

763 F.2d 818 (1985)

ELBO COALS, INC., Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided June 10, 1985.

Attorney(s) appearing for the Case

Ross Harris, W. Keith Shannon (argued), Bruce A. Levy, Pikeville, Ky., for plaintiff-appellant.

Louis DeFalaise, U.S. Atty., Lexington, Ky., Glenn L. Archer, Jr., Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Dept. of Justice, Tax Div., Washington, D.C., Richard Farber (argued), George L. Hastings, Jr., for defendant-appellee.

Before KENNEDY and MILBURN, Circuit Judges; and GUY, District Judge.

MILBURN, Circuit Judge.

Plaintiff appeals the decision of the district court granting the defendant's motion for summary judgment in this action seeking a refund of taxes. 588 F.Supp. 745 (E.D.Ky.1984). We affirm.

I.

Plaintiff, a Kentucky corporation engaged in the buying, processing, and selling of coal, claimed a mineral depletion allowance deduction on its 1974 federal tax return which was subsequently disallowed...

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