HARPER, Chief Judge.
Rock Hill Quarries Company, a corporation, hereinafter referred to as taxpayer, brought suit for refund of income and excess profit taxes for the years 1950, 1951, 1952 and 1953. The taxpayer in the years in question was engaged in the business of operating a quarry. For these years the taxpayer claimed on its tax return a depletion allowance of 5%, and in this suit is seeking a refund on the alternate theories that either it was entitled to a...
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