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REINKE v. C.I.R.

No. 94-1403.

46 F.3d 760 (1995)

Estate of Ervin A. REINKE, Deceased; Marion Reinke, Personal Representative; Marion Reinke, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided January 26, 1995.

Attorney(s) appearing for the Case

Garry A. Pearson, Grand Forks, ND, argued, for appellant.

Jonathan S. Cohen, Washington, DC, argued (Gary R. Allen and Sally Schornstheimer on the brief), for appellee.

Before BEAM, Circuit Judge, FRIEDMAN, Senior Circuit Judge and MORRIS SHEPPARD ARNOLD, Circuit Judge.

FRIEDMAN, Senior Circuit Judge.

This case involves the federal income tax treatment of payments received under coal lease agreements pursuant to which coal was removed from the land by strip mining. The dispute relates to payments that reflected only the surface rights the appellants had in the land. The appellants contend that the payments were for damages inflicted on the land by the mining, and therefore constituted a return...

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