MARYLAND GREEN MARBLE CORP. v. UNITED STATES

Nos. 74-2132 to 74-2136.

528 F.2d 51 (1975)

MARYLAND GREEN MARBLE CORPORATION, Appellee, v. UNITED STATES of America, Appellant. ROYAL GREEN MARBLE COMPANY, INC., a New Jersey Corporation, by its Corporate Successor, General Stone and Materials Corporation, a Virginia Corporation, Appellees, v. UNITED STATES of America, Appellant. STONE PRODUCTS CORPORATION, Appellee, v. UNITED STATES of America, Appellant. ROYAL GREEN MARBLE COMPANY, INC., Appellee, v. UNITED STATES of America, Appellant. SOUTHERN AGGREGATES, INCORPORATED, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Fourth Circuit.

Decided October 22, 1975.


Attorney(s) appearing for the Case

William L. Estabrook, III, Atty., Tax Div., U.S. Dept. of Justice (Leigh B. Hanes, Jr., U.S. Atty., Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Robert S. Watkins and Grant W. Wiprud, Attys., Tax Div., U.S. Dept. of Justice, on brief) for appellant U.S.

Joseph Wysor Smith, Alexander I. Saunders, Roanoke, Va. (Hazlegrove, Dickinson, Smith & Rea, Roanoke, Va., on brief) for appellees.

Before RUSSELL, FIELD and WIDENER, Circuit Judges.


DONALD RUSSELL, Circuit Judge:

Taxpayers, engaged in mining operations, filed initially separate suits in the District Court to recover federal taxes paid as a result of assessments levied on account of the disallowance of depletion allowance claims. While some of the taxpayers mined marble chips and others mined quartzite chips, the basic issue was the same in all cases. For this reason the suits were consolidated for trial. The common issue was whether the taxpayers...

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