GRIM, District Judge.
These are actions for refund of corporate income tax for the years 1951 through 1955. Taxpayer manufactures cement. After a long trial, focused largely on other questions, the issues have been winnowed until only one remains: whether the stone taken from most of the taxpayer's quarries is chemical grade limestone or whether it is calcium carbonates.
Section 114(b) (4) (A) of the Internal Revenue Code of 1939, as amended by Section 319...
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