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RANCHERS EXPLORATION & DEV. CORP. v. U.S.

No. 78-1789.

634 F.2d 487 (1980)

RANCHERS EXPLORATION AND DEVELOPMENT CORPORATION, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Tenth Circuit.

Decided November 21, 1980.

Attorney(s) appearing for the Case

William S. Estabrook, III, Atty., Tax Division, Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., William A. Friedlander, Gary R. Allen and Grant W. Wiprud, Attys., Dept. of Justice, Washington, D. C., and R. E. Thompson, U. S. Atty., Albuquerque, N. M., of counsel, with him on the brief), for defendant-appellant.

J. W. Bullion, Dallas, Tex. (Emily A. Parker, also of Thompson & Knight, Dallas, Tex., and Paull Mines of Poole, Tinnin & Martin, Albuquerque, N. M., of counsel, with him on the brief), for plaintiff-appellee.

Before HOLLOWAY, DOYLE and LOGAN, Circuit Judges.

LOGAN, Circuit Judge.

This is an appeal by the United States from a district court judgment granting Ranchers Exploration and Development Corporation (Ranchers), the operator of an open pit copper mine, a substantial tax refund. The government appeals only from the trial court's conclusion that the solvent extraction and electrowinning processes employed by Ranchers in producing copper during the tax years at issue are mining processes under § 613(c) of the Internal...

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