AINSWORTH, Circuit Judge:
This is a suit for recovery of income taxes paid for the years 1958-1961, inclusive. The question presented is whether taxpayer-appellee, a miner of dolomite under a written contract with a quarry owner, had an economic interest in the dolomite in place which entitled him to a percentage depletion allowance in computing his taxable income derived from the mining operations.
R. A. Wade & Company (Wade) was a partnership composed...
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