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BLOOMINGTON LIMESTONE CORPORATION v. UNITED STATES

No. 18715.

445 F.2d 1105 (1971)

BLOOMINGTON LIMESTONE CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Seventh Circuit.

July 13, 1971.

Attorney(s) appearing for the Case

Johnnie M. Walters, Asst. Atty. Gen., Tax Division, Daniel B. Rosenbaum, Atty., U. S. Dept. of Justice, Meyer Rothwacks, Grant W. Wiprud, Attys., Tax Division, Dept. of Justice, Washington, D. C., for defendant-appellant; Stanley B. Miller, U. S. Atty., of counsel.

William F. Welch, Indianapolis, Ind., W. Rudolph Steckler, Indianapolis, Ind., for plaintiff-appellee; McHale, Cook & Welch, Indianapolis, Ind., of counsel.

Before SWYGERT, Chief Judge, PELL and SPRECHER, Circuit Judges.

SPRECHER, Circuit Judge.

This case concerns the correct method of computing the gross income from mining of taxpayer, an integrated miner-manufacturer of limestone products, for depletion allowance purposes. Because the taxpayer in the taxable years sold only a small quantity of rough block limestone from its mines and shipped the rest to its mills for fabrication processing, it must compute its mining income "constructively" according to Treasury Regulation §...

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