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UNITED STATES PUMICE SUPPLY COMPANY v. C. I. R.

No. 17737.

308 F.2d 766 (1962)

UNITED STATES PUMICE SUPPLY COMPANY, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

Rehearing Denied November 29, 1962.

Attorney(s) appearing for the Case

Thomas E. O'Sullivan, Beverly Hills, Cal., for appellant (petitioner).

Louis F. Overdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and Robert L. Waters, Attys., Dept. of Justice, Tax Division, Washington, D. C., and Crane Hauser, Chief Counsel, I. R. S., Washington, D. C., for appellee.

Before BARNES and HAMLIN, Circuit Judges, and SOLOMON, District Judge.

BARNES, Circuit Judge.

The United States Pumice Supply Company, a corporation, (hereinafter referred to as the "Company" or "petitioner") asserts on this appeal that the Tax Court erred in holding that its product was pumice, and that the Company was required to compute its statutory depletion at five per cent, under § 613(b) (5) of the Internal Revenue Code of 1954 (26 U.S.C. § 613), rather than the fifteen per cent depletion allowed for "dimension stone...

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