JERTBERG, Circuit Judge.
Before us is a petition by the Commissioner of Internal Revenue to review a decision of the Tax Court of the United States holding that the taxpayer is entitled to deduct, in his 1958 income tax return, a percentage depletion on rock, sand and gravel which he had removed from property which had previously been dredge-mined for gold by another party.
The following summary of facts is taken mainly from the petitioner's opening brief...
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