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DOW CHEMICAL COMPANY v. C. I. R.

No. 20043.

433 F.2d 283 (1970)

The DOW CHEMICAL COMPANY, Petitioner-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellant.

United States Court of Appeals, Sixth Circuit.

October 12, 1970.

Attorney(s) appearing for the Case

Bennet N. Hollander, Atty., Dept. of Justice, Washington, D. C., for respondent-appellant; Johnnie M. Walters, Asst. Atty. Gen., Lee A. Jackson, Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., on brief.

John F. Creed, New York City, for petitioner-appellee; Dennis I. Meyer, Washington, D. C., John P. Beukema, Chicago, Ill., on brief.

Before EDWARDS, CELEBREZZE and McCREE, Circuit Judges.

CELEBREZZE, Circuit Judge.

This is an appeal by the Commissioner of Internal Revenue (hereinafter, the "Commissioner") from a decision of the United States Tax Court determining the basis for the computation of the depletion allowance for income tax purposes of the Dow Chemical Company (hereinafter, the "Taxpayer"). The Taxpayer pumps natural brine from wells located at Midland and Ludington, Michigan, and extracts minerals from the brine through the application of...

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