McLAUGHLIN, Circuit Judge.
The only issue before us in this tax case is whether the petitioner mined quartzite, which would entitle it to a 15 per cent depletion deduction, or sand, which would call for a 5 per cent deduction. Section 114(b) (4) (A) Internal Revenue Code of 1939, as amended by Section 319 Rev.Act 1951, 26 U.S.C.1952 ed. Section 114. The taxable years are 1951, 1952 and 1953.
During the period involved petitioner mined or dredged sand from...
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