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FAYLOR v. C. I. R.

No. 14722.

334 F.2d 472 (1964)

William O. FAYLOR and Kathryn Faylor, Petitioners, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Third Circuit.

Decided June 17, 1964.

Attorney(s) appearing for the Case

Norman A. Peil, Jr., Easton, Pa., for petitioners.

Michael A. Mulroney, Washington, D. C. (Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., on the brief), for respondent.

Before BIGGS, Chief Judge, and HASTIE and GANEY, Circuit Judges.

PER CURIAM.

The decisive question here, as in Lehigh Portland Cement Co. v. United States, 3 Cir., 334 F.2d 469, a similar case decided today by this court, is whether the mineral produced by the taxpayers' quarry during the taxable year 1953 qualifies for a 15 per cent depletion allowance as "chemical grade limestone", or merely qualifies as "calcium carbonates" for which a 10 per cent depletion allowance is authorized. See section...

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