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JAMES RIVER HYDRATE AND SUPPLY COMPANY v. UNITED STATES

No. 9433.

337 F.2d 277 (1964)

JAMES RIVER HYDRATE AND SUPPLY COMPANY, Incorporated, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals Fourth Circuit.

Decided September 29, 1964.

Attorney(s) appearing for the Case

Michael Mulroney, Atty., Dept. of Justice (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, and Thomas B. Mason, U. S. Atty., on brief), for appellant.

John D. Carr and John H. Young, Roanoke, Va. (Hazlegrove, Shackelford & Carr, Roanoke, Va., on brief), for appellee.

Before HAYNSWORTH and BRYAN, Circuit Judges, and CRAVEN, District Judge.

HAYNSWORTH, Circuit Judge.

In this action for a refund of income taxes paid, the question is whether the product of the plaintiff's quarry is "metallurgical grade limestone" within the meaning of § 114(b) (4) (A) (iii) of the Internal Revenue Code of 1939 and thus entitled to a fifteen per cent depletion rate.1 The District Court in a comprehensive opinion held that it was.2 We affirm for the reasons stated...

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