UNITED STATES v. WAGNER QUARRIES COMPANY

No. 13446.

260 F.2d 907 (1958)

UNITED STATES of America, Appellant, v. The WAGNER QUARRIES COMPANY, Appellee.

United States Court of Appeals Sixth Circuit.

November 14, 1958.


Attorney(s) appearing for the Case

Marvin W. Weinstein, Dept. of Justice, Washington, D. C., Charles K. Rice, Lee A. Jackson, Harry Baum, Sheldon I. Fink, U. S. Dept. of Justice, Washington, D. C., Sumner Canary, U. S. Atty., Cleveland, Ohio, on brief, for appellant.

Ross W. Shumaker, Toledo, Ohio, Carl V. Bruggeman, John J. Kendrick, Toledo, Ohio, of counsel, Shumaker, Loop & Kendrick, Toledo, Ohio, on brief, for appellee.

Before SIMONS and MARTIN, Circuit Judges, and JONES, District Judge.


PER CURIAM.

By stipulations of the parties earlier in the proceedings and concessions later made in the petitioner's brief, the single question presented here is whether the taxpayer shall be allowed a ten percent or a fifteen percent depletion allowance on its product in its Federal tax return for the calendar year 1951. The Commissioner now asserts that a ten percent depletion only should be allowed. The taxpayer has claimed...

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