W. D. HADEN COMPANY, Petitioner,
v.
COMMISSIONER OF INTERNAL REVENUE, Respondent.
United States Court of Appeals Fifth Circuit.https://leagle.com/images/logo.png
July 26, 1963.
Rehearing Denied August 29, 1963.
Attorney(s) appearing for the Case
John G. Heard, Houston, Tex., Vinson, Elkins, Weems & Searls, Houston, Tex., of counsel, for petitioner.
Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Atty., Dept. of Justice, Crane C. Hauser, Chief Counsel., Int. Rev. Serv., John M. Morawski, Atty., Int. Rev. Serv., Melva M. Graney, Robert L. Waters, Edward S. Smith, Attys., Dept. of Justice, Washington, D. C., for respondent.
Before HUTCHESON and GEWIN, Circuit Judges, and CONNALLY, District Judge.
United States Court of Appeals Fifth Circuit.
HUTCHESON, Circuit Judge.
This appeal by the taxpayer from an adverse decision of the Tax Court, reported at 37 T.C. 512, presents two questions for our determination: (1) whether the Tax Court erred in finding that part of a deposit mined and sold by the appellant was, for purposes of depletion, oyster shell, rather than calcium carbonate; and (2) whether the Tax Court erred in holding that the taxpayer is not entitled to deduct, as...
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