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DOTSON v. UNITED STATES

No. 23-62.

353 F.2d 232 (1965)

Earl N. and Eunice B. DOTSON, Ralph and Gracie L. Dotson v. The UNITED STATES.

United States Court of Claims.

November 12, 1965.

Attorney(s) appearing for the Case

John Y. Merrell, Washington, D. C., for plaintiff.

Gilbert W. Rubloff, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer and Acting Asst. Atty. Gen. John B. Jones, Jr., for defendant. C. Moxley Featherston, Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, and LARAMORE, DURFEE, DAVIS and COLLINS, Judges.

PER CURIAM:

The principal taxpayers are members of a partnership mining coal in 1957, 1958, and 1959, under agreements with coal companies which leased the coal from the owners. This suit claims refunds of taxes for those years on the ground that the Commissioner of Internal Revenue improperly disallowed percentage depletion on the coal mined by the partnership. The case is wholly governed by Paragon Jewel Coal Co. v. Commissioner of Internal Revenue,

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