1. Home
  2. Browse Decisions
  3. F.2d
  4. 377 F.2d
  5. 377 F.2d 349 (1967)
 

HENDERSON CLAY PRODUCTS v. UNITED STATES

No. 23771.

377 F.2d 349 (1967)

HENDERSON CLAY PRODUCTS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Fifth Circuit.

April 11, 1967.

Attorney(s) appearing for the Case

Chas. W. Shaw, Henderson, Tex., R. Gordon Appleman, B. L. Bird, Fort Worth, Tex., Waldrop, Shaw & Colley, Henderson, Tex., Weeks, Bird, Cannon & Appleman, Fort Worth, Tex., of counsel, for appellant.

Mitchell Rogovin, Asst. Atty. Gen., Tax Div., Lee A. Jackson, Atty. Dept. of Justice, Washington, D. C., W. Wayne Justice, U. S. Atty., Tyler, Tex., Melva M. Graney, Thomas L. Stapleton, Attys., Dept. of Justice, Washington, D. C., Richard B. Hardee, Asst. U. S. Atty., of counsel, for appellee.

Before TUTTLE, Chief Judge, and JONES and GEWIN, Circuit Judges.

TUTTLE, Chief Judge:

This is the second appeal to this court which raises the problem of ascertaining the proper base on which to determine the depletion allowance for an integrated miner-manufacturer of bricks processed from ball clay and from ordinary brick and tile clay.

The rates of depletion allowed by statute differ with respect to ball clay and brick and tile clay. The rate is 15% for the ball clay, whereas...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases