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WEYERHAEUSER CO. v. U.S.

Nos. 95-5083, 95-5088.

92 F.3d 1148 (1996)

WEYERHAEUSER COMPANY, and Subsidiaries, Plaintiff-Appellant, v. The UNITED STATES, Defendant/Cross-Appellant.

United States Court of Appeals, Federal Circuit.

August 2, 1996.

Attorney(s) appearing for the Case

Robert L. Moore, II, Miller & Chevalier, Chartered, Washington, D.C., argued for plaintiff-appellant. With him on the brief were John B. Magee, Alan I. Horowitz, and Patricia J. Sweeney. Of counsel was Christopher S. Rizek.

George L. Squires, Attorney, Tax Division, Department of Justice, Washington, D.C., argued for defendant/cross-appellant. With him on the brief were Loretta C. Argrett, Assistant Attorney General, Gary R. Allen, Chief, Appellate Section, Kenneth L. Greene and Mildred L. Seidman.

Before NEWMAN, LOURIE, and SCHALL, Circuit Judges.

PAULINE NEWMAN, Circuit Judge.

Weyerhaeuser Company and Subsidiaries (together Weyerhaeuser) and the United States each appeals aspects of the decision of the United States Court of Federal Claims1 concerning income tax liability for certain casualty losses of timber stands, upon application of 26 U.S.C. § 165 and related laws and regulations. We conclude that the depletion block, not the tree stand, is the "single, identifiable property...

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