HASTIE, Circuit Judge.
On appeal, this suit for income tax refund for the taxable years 1951 and 1952 presents the single question whether the high-silica conglomerate, which the taxpayer extracts from one of its quarries and uses in the manufacture of refractories, qualifies for a 15 per cent depletion deduction as "quartzite" within the meaning of that term in subsection 114(b) (4) (A) (iii) of the Internal Revenue Code of 1939, as amended in 1951, rather than a...
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