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C. I. R. v. QUARTZITE STONE COMPANY

No. 6113.

273 F.2d 738 (1959)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. QUARTZITE STONE COMPANY, Respondent.

United States Court of Appeals Tenth Circuit.

December 23, 1959.

Attorney(s) appearing for the Case

James P. Turner, Atty., Dept. of Justice, Washington, D. C. (Charles K. Rice, Asst. Atty. Gen., and Meyer Rothwacks and Melva M. Graney, Atty., Dept. of Justice, Washington, D. C., were with him on the brief), for petitioner.

Murray F. Hardesty, Topeka, Kan., for respondent.

Before BRATTON, LEWIS and BREITENSTEIN, Circuit Judges.

LEWIS, Circuit Judge.

The Commissioner of Internal Revenue petitions for review of a decision of the Tax Court wherein the Quartzite Stone Company, a Kansas corporation, was held entitled to deplete the natural deposits quarried by the company at the rate of 15 per cent for federal tax purposes during the years 1951, 1952, and 1953. The single issue presented is whether the tax court correctly determined that taxpayer's mineral deposit was quartzite within the meaning...

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