JAMES RIVER HYDRATE & SUPPLY COMPANY v. UNITED STATES

Civ. A. No. 1175.

221 F.Supp. 824 (1963)

JAMES RIVER HYDRATE & SUPPLY COMPANY, Incorporated, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Virginia, at Roanoke.

September 25, 1963.


Attorney(s) appearing for the Case

Hazlegrove, Shackelford & Carr, John D. Carr, John H. Young, Roanoke, Va., for plaintiff.

Thomas B. Mason, U. S. Atty., Roanoke, Va., Louis F. Oberdorfer, Edward S. Smith, Dept. of Justice, Washington, D. C., for defendant.


MICHIE, District Judge.

This case involves the question whether the plaintiff (hereinafter usually called "James River") is entitled to a 15% rate of depletion on stone quarried and sold from its plant on the James River about one mile east of Buchanan, Virginia, or should be limited, as the United States of America (sometimes hereinafter called the "Government") contends, to a 10% rate.

Since only the taxable...

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