Cecil C. Lawson v. Commissioner of Internal Revenue

Fourth Circuit

Cecil C. Lawson v. Commissioner of Internal Revenue

350 F.2d 396, 16 A.F.T.R.2d (RIA) 5455

CourtCourt of Appeals for the Fourth Circuit

DecidedAugust 9, 1965

Docket9491_1

StatusPublished

Cited by1 cases

This text of 350 F.2d 396 (Cecil C. Lawson v. Commissioner of Internal Revenue) is published on Counsel Stack Legal Research, covering Court of Appeals for the Fourth Circuit primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

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Cecil C. Lawson v. Commissioner of Internal Revenue, 350 F.2d 396, 16 A.F.T.R.2d (RIA) 5455 (4th Cir. 1965).

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Opinion

PER CURIAM:

The taxpayers are extractors of coal, operating under contracts with a lessee of extensive coal deposits. Their relationship to the lessee and the coal in place is substantially the same as that of the contractors in the case of Paragon Jewel Coal Company, Inc. v. Commissioner, decided by the Supreme Court of the United States on April 28, 1965, 85 S.Ct. 1207. There, the Supreme Court held that, under similar circumstances, the depletable interest was owned entirely by the lessee, and that the contractors engaged in the extraction of the coal were not entitled to a depletion deduction. That case governs the result here.

The taxpayers suggest some possible factual distinctions between the situation here and that presented in Paragon Jewel, but, in light of the Tax Court’s findings of fact, we find the suggested distinctions insubstantial. Affirmance of the Tax Court’s conclusion is compelled by the Supreme Court’s holding in Paragon Jewel.

Affirmed.

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PER CURIAM:

The taxpayers are extractors of coal, operating under contracts with a lessee of extensive coal deposits. Their relationship to the lessee and the coal in place is substantially the same as that of the contractors in the case of Paragon Jewel Coal Company, Inc. v. Commissioner, decided by the Supreme Court of the United States on April 28, 1965, 85 S.Ct. 1207. There, the Supreme Court held that, under similar circumstances, the depletable interest was owned entirely by the lessee, and that the contractors engaged in the extraction of the coal were not entitled to a depletion deduction. That case governs the result here.

The taxpayers suggest some possible factual distinctions between the situation here and that presented in Paragon Jewel, but, in light of the Tax Court’s findings of fact, we find the suggested distinctions insubstantial. Affirmance of the Tax Court’s conclusion is compelled by the Supreme Court’s holding in Paragon Jewel.

Affirmed.

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350 F.2d 396, 16 A.F.T.R.2d (RIA) 5455, Counsel Stack Legal Research, https://law.counselstack.com/opinion/cecil-c-lawson-v-commissioner-of-internal-revenue-ca4-1965.

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