HAYNSWORTH, Circuit Judge.
The question is whether the tapayer's product is quartzite, for which there is a depletion allowance of 15% for income tax purposes, or sand and gravel, for which the depletion rate is 5%. In an action for refund of income taxes for the fiscal year ended September 30, 1951, the District Court found that the material was quartzite and that the taxpayer was entitled to depletion at the rate of 15%.
In Anson County, North Carolina,...
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