HAYNSWORTH, Circuit Judge.
The question is the basis for the computation of the depletion allowance for income tax purposes for this miner-manufacturer of dimension stone. The District Court held that sand finished stone, cut to the dimensions specified by the customer, is the first marketable product of the quarry and that depletion should be computed on the basis of the gross income from the sale of such stone. We think gross income from the sale of quarry block...
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