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H. FRAZIER COMPANY v. UNITED STATES

No. 100-59.

302 F.2d 521 (1962)

The H. FRAZIER COMPANY, Inc. v. The UNITED STATES.

United States Court of Claims.

May 9, 1962.

Attorney(s) appearing for the Case

Harry Frazier, III, Richmond, Va., for plaintiff. Hunton, Williams, Gay, Powell & Gibson, Richmond, Va., on the briefs.

John F. Palmer, Washington, D. C., with whom was Asst. Atty. Gen. Louis F. Oberdorfer, for defendant. Edward S. Smith, Lyle M. Turner, and Philip R. Miller, Washington, D. C., on the brief.

LARAMORE, Judge.

This is a suit for refund of income tax allegedly overpaid by the taxpayer for the year 1951.

Plaintiff, a West Virginia corporation, operates a limestone quarry for the production of crushed limestone which it sells for use as railroad ballast.

This litigation grew out of a controversy between plaintiff and the Internal Revenue Service concerning the applicable rate of depletion to which plaintiff was entitled under 26 U.S.C. (I.R...

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