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RLC INDUSTRIES CO. v. C.I.R.

No. 92-70718.

58 F.3d 413 (1995)

RLC INDUSTRIES CO. and Subsidiaries, Successor to Roseburg Lumber Co. and Subsidiaries, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Respondent-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided June 19, 1995.

Attorney(s) appearing for the Case

Kenneth W. Rosenberg, U.S. Dept. of Justice, Tax Division, Washington, DC, for respondent-appellant.

William H. Bradley, Sutherland, Asbill & Brennan, Atlanta, GA, for petitioner-appellee.

Before: ALARCON, NORRIS, and LEAVY, Circuit Judges.

WILLIAM A. NORRIS, Circuit Judge:

Section 611(a) of the Internal Revenue Code (I.R.C.) provides:

In the case of ... timber, there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion ..., according to the peculiar conditions in each case; such reasonable allowance in all cases to be made under regulations prescribed by the Secretary.

I.R.C. § 611(a). For purposes of calculating the depletion allowance...

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