BARTON MINES CORPORATION v. C. I. R.

Nos. 675-678, Dockets 35382, 35383, 35387 and 35388.

446 F.2d 981 (1971)

BARTON MINES CORPORATION, Appellant and Cross-Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellee and Cross-Appellant.

United States Court of Appeals, Second Circuit.

Decided July 19, 1971.


Attorney(s) appearing for the Case

Robert S. Ryan, Philadelphia, Pa. (John M. Miller, Jr., Jere R. Thomson, and Drinker, Biddle & Reath, Philadelphia, Pa., and John S. Allee, New York City, on the brief), for Barton Mines Corp.

William S. Estabrook, Tax Div., Dept. of Justice, Washington, D. C. (Johnnie M. Walters, Asst. Atty. Gen., Meyer Rothwacks, and Grant W. Wiprud, Tax Div., Dept. of Justice, Washington, D. C., on the brief), for Commissioner of Internal Revenue.

Before FRIENDLY, Chief Judge, SMITH and ANDERSON, Circuit Judges.


ANDERSON, Circuit Judge:

These appeals involve the calculation of the percentage depletion permitted to Barton Mines Corporation (Barton) which mines ore containing eight to ten per cent garnet by volume and reduces it to garnet grains and powders of 98% purity by means of various processes, designed both to convert the garnet to desired sizes and to attain a purity level dictated by competition in the abrasives industry. At issue is the application of the term "mining...

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