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PARSONS v. SMITH

No. 218.

359 U.S. 215 (1959)

79 S.Ct. 656

3 L.Ed.2d 747

PARSONS ET AL. v. SMITH, FORMER COLLECTOR OF INTERNAL REVENUE.

Supreme Court of United States.

Decided April 6, 1959.

Attorney(s) appearing for the Case

Sherwin T. McDowell argued the cause for petitioners in No. 218. With him on the brief were William R. Spofford and Charles I. Thompson, Jr.

David Berger argued the cause for petitioners in No. 305. With him on the brief was Leon H. Kline.

Howard A. Heffron argued the causes for respondent. On the brief were Solicitor General Rankin, Assistant Attorney General Rice, Daniel M. Friedman and Marvin W. Weinstein.

Edgar J. Goodrich and Lipman Redman filed a brief for the Estate of John Schumacher, as amicus curiae, urging reversal.

Frederick Bernays Wiener and Le Roy Katz filed a brief in No. 218 for Paragon Jewel Coal Co., Inc., as amicus curiae, urging affirmance.

MR. JUSTICE WHITTAKER delivered the opinion of the Court.

These tax refund cases present the question whether petitioners, Parsons in No. 218 and Huss in No. 305, are entitled to an allowance for depletion on amounts received by them under contracts with the owners of coal-bearing lands for the strip mining of coal from those lands and the delivery of it to the landowners. The cases were heard by the same courts below. The...

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