U.S. Court of Appeals for the Fifth Circuit, 1969

Featherlite Company of San Antonio v. United States

U.S. Court of Appeals for the Fifth Circuit · Decided January 28, 1969 · Tuttle, Gewin, Pittman

406 F.2d 564; 23 A.F.T.R.2d (RIA) 69 (Federal Reporter, Second Series)

Counsel

Robert B. Wallace, Corpus Christi, Tex., for appellants., Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Harry Marselli, Grant W. Wiprud, Thomas L. Stapleton, Attys., Dept. of Justice, Washington, D. C., Gene A. Castleberry, Atty., Dept. of Justice, Fort Worth, Tex., Ernest Morgan, U. S. Atty., Ted Butler, Asst. U. S. Atty., San Antonio, Tex., for the United States.

Cases that cite this one

1 later published case cites this decision.

Barton Mines Corp. v. Commissioner (United States Tax Court 1969)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion

PER CURIAM:

In these consolidated cases the appellants appeal from the grant of a summary judgment by the trial court holding that, for the purposes of determining taxpayers’ percentage depletion allowance under Section 613 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 613 (1958 ed.), their mining processes ended with the transportation of crushed shale to the mouth of the kiln.

We have carefully considered the record and briefs in light of decisions from other courts of appeals, and conclude that the judgment of the trial court was correct. It is affirmed on the basis of the decisions in Solite Corp. v. United States (4 Cir.) 375 F.2d 684, cert. denied, 389 U.S. 841, 88 S.Ct. 70, 19 L.Ed.2d 104, and United States v. Light Aggregates, Inc. (8 Cir.) 343 F.2d 429.

Affirmed.

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