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MISSOURI RIVER SAND CO. v. C.I.R.

No. 84-2560.

774 F.2d 334 (1985)

MISSOURI RIVER SAND COMPANY, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Eighth Circuit.

Decided October 10, 1985.

Attorney(s) appearing for the Case

Charles W. German, Kansas City, Mo., for appellant.

Francis M. Allegra, Washington, D.C., for appellee.

Before ROSS and ARNOLD, Circuit Judges, and FLOYD R. GIBSON, Senior Circuit Judge.

ROSS, Circuit Judge.

Missouri River Sand Company (Missouri River Sand) claimed a tax deduction for depletion of sand and gravel deposits located near its processing facilities. The Commissioner of Internal Revenue (Commissioner) disallowed the deduction and the United States Tax Court1 held that the disallowance was proper since Missouri River Sand did not have an economic interest in the sand and gravel deposits. We affirm.

Missouri...

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