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SOIL BUILDERS, INC. v. UNITED STATES

No. 17962.

277 F.2d 570 (1960)

SOIL BUILDERS, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

April 22, 1960.

Attorney(s) appearing for the Case

Joseph W. Price, III, Philadelphia, Pa., Clarence G. Ashby, Jacksonville, Fla., Sanford D. Beecher, Duane, Morris & Heckscher, Philadelphia, Pa., Adair, Ulmer, Murchison, Kent & Ashby, Jacksonville, Fla., of counsel, for appellant.

Helen A. Buckley and Lee A. Jackson, Attys., Dept. of Justice, Washington, D. C., Edith House, Asst. U. S. Atty., Jacksonville, Fla. Howard A. Heffron, Acting Asst. Atty. Gen., Dept. of Justice, Charles K. Rice, Asst. Atty. Gen., Melva M. Graney, Attorney, Department of Justice, Washington, D. C., E. Coleman Madsen, U. S. Atty., Miami, Fla., for appellee.

Before RIVES, Chief Judge, and TUTTLE and WISDOM, Circuit Judges.

TUTTLE, Circuit Judge.

The taxpayer here appeals from a judgment n. o. v. entered by the trial court in a suit for recovery of income taxes based on the refusal of the Commissioner of Internal Revenue to recognize as subject to percentage depletion the income from the sale of colloidal phosphate recovered as "tailings" from an earlier mining of hard rock phosphate.

Appellant's suit was predicated on Section 23(m)...

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