BOOKWALTER v. CENTROPOLIS CRUSHER COMPANY

No. 16214.

281 F.2d 798 (1960)

E. O. BOOKWALTER, District Director of Internal Revenue, Appellant, v. CENTROPOLIS CRUSHER COMPANY, Appellee.

United States Court of Appeals Eighth Circuit.

Rehearing Denied October 24, 1960.


Attorney(s) appearing for the Case

James P. Turner, Atty., Dept. of Justice, Washington, D. C., made argument for appellant. Abbott M. Sellers, Acting Asst. Atty. Gen., and Lee A. Jackson, Atty., Dept. of Justice, Washington, D. C., and Edward L. Scheufler, U. S. Atty., and Clark A. Ridpath, Asst. U. S. Atty., Kansas City, Mo., were with James P. Turner, Washington, D. C., on the brief.

John A. Biersmith, Jr., Kansas City, Mo., made argument for appellee, and John G. Madden and James E. Burke, Kansas City, Mo., were with John A. Biersmith, Kansas City, Mo., on brief.

Before GARDNER, VOGEL, and MATTHES, Circuit Judges.


PER CURIAM.

The issue presented by the appeal herein revolved around the proper basis for computing depletion allowances in connection with appellee's business of mining, processing, and selling chemical grade limestone. Our opinion, filed December 15, 1959, 272 F.2d 391, affirmed the judgment below upon the basis of our prior holding in Commissioner of Internal Revenue v. Iowa Limestone...

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