UNITED STATES v. HENDERSON CLAY PRODUCTS

No. 19471.

324 F.2d 7 (1963)

UNITED STATES of America, Appellant, v. HENDERSON CLAY PRODUCTS, Appellee.

United States Court of Appeals Fifth Circuit.

Rehearing Denied December 30, 1963.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept of Justice, Washington, D. C., William Wayne Justice, U. S. Atty., Tyler, Tex., Melva M. Graney, Robert L. Waters, Attys., Dept. of Justice, Washington, D. C., Lloyd W. Perkins, Asst. U. S. Atty., for appellant.

Benjamin L. Bird, Fort Worth, Tex., Chas. W. Shaw, Henderson, Tex., Robert B. Wallace, Corpus Christi, Tex., for appellee, Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., Waldrop, Shaw & Colley, Henderson, Tex., of counsel.

Before TUTTLE, Chief Judge, and WISDOM and GEWIN, Circuit Judges.


WISDOM, Circuit Judge.

The problem this tax case presents is one of defining "gross income from mining" in determining the depletion allowance for an integrated miner-manufacturer of ball clay processed into bricks. The chief difficulty arises from the fact that although the first commercially marketable product of non-integrated clay miners is shredded ball clay having a market price of $10.50 a ton, the taxpayer sold its finished brick for only $8.75 a ton.

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