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COMMISSIONER OF INT. REV. v. AMERICAN GILSONITE CO.

Nos. 5843, 5844.

259 F.2d 654 (1958)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. AMERICAN GILSONITE COMPANY, Respondent. AMERICAN GILSONITE COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Tenth Circuit.

September 25, 1958.

Attorney(s) appearing for the Case

Marvin W. Weinstein, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., Joseph F. Goet, ten, Harry Baum, Sheldon I. Fink and Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., were with him on the briefs), for Commissioner of Internal Revenue.

Elliott Lee Pratt, Salt Lake City, Utah, for American Gilsonite Co.

Before BRATTON, Chief Judge, and PHILLIPS and LEWIS, Circuit Judges.

PHILLIPS, Circuit Judge.

This matter is before us on a petition of the Commissioner of Internal Revenue and the cross-petition of American Gilsonite Company1 to review a decision of the Tax Court. Income tax deficiencies for the years 1948, 1950 and 1951 are involved.

During such tax years the taxpayer was principally engaged in the mining of gilsonite, a hydrocarbon substance, from vertical veins averaging 20 feet in width and...

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