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G. & W. H. CORSON, INC. v. C. I. R.

Nos. 19314, 19315.

453 F.2d 578 (1971)

G. & W. H. CORSON, INC., Appellant, v. COMMISSIONER OF INTERNAL REVENUE.

United States Court of Appeals, Third Circuit.

Decided November 22, 1971.

Attorney(s) appearing for the Case

Jules I. Whitman, Dilworth, Paxson, Kalish, Levy & Coleman, Philadelphia, Pa. (Richard L. Levy, Philadelphia, Pa., on the brief), for appellant.

Grant W. Wiprud, Dept. of Justice, Tax Div., Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, Joseph H. Reiter, Attys., Tax Div., Dept. of Justice, Washington, D. C., on the brief), for appellee.

Before SEITZ, Chief Judge, HASTIE, Circuit Judge; and HERMAN, District Judge.

OPINION OF THE COURT

PER CURIAM:

This appeal challenges a decision of the Tax Court that sustained the Commissioner's determination of deficiencies in the appellant's income taxes as returned for 1961, 1962 and 1963. The Tax Court held that dolomitic limestone, also called dolomite, mined by the taxpayer and used in certain products that it manufactures and sells qualifies under Section 613(b) (7) of the 1954 Internal Revenue Code for only a 5 percent depletion...

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