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C. I. R. v. IOWA LIMESTONE COMPANY

No. 16093.

269 F.2d 398 (1959)

COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. IOWA LIMESTONE COMPANY, Respondent.

United States Court of Appeals Eighth Circuit.

July 10, 1959.

Attorney(s) appearing for the Case

Marvin W. Weinstein, Washington, D. C. (Howard A. Heffron, Acting Asst. Atty. Gen., and Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., were with him on the brief), for petitioner.

James Evans Cooney, Des Moines, Iowa (Bannister, Carpenter, Ahlers & Cooney, Des Moines, Iowa, was with him on the brief), for respondent.

Before SANBORN, VOGEL and VAN OOSTERHOUT, Circuit Judges.

VAN OOSTERHOUT, Circuit Judge.

The Commissioner of Internal Revenue has filed timely petition for review of the decision of the Tax Court (opinion reported 28 T.C. 881) rejecting his contention that the taxpayer owes additional income tax for the years 19501 and 1951 by reason of claiming more percentage depletion than it was entitled to under section 114(b) (4) of the Internal Revenue Code of 1939, 26 U...

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