Barton Mines Corp. v. Commissioner
United States Tax Court
Petitioner mines and processes garnet ore, producing sized garnet grains and garnet powders which it packages and sells for use as abrasives. Respondent concedes that primary crushing and screening and concentration through heavy media and flotation processes constitute mining for the purpose of computing petitioner's allowance for percentage depletion.
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Petitioner mines and processes garnet ore, producing sized garnet grains and garnet powders which it packages and sells for use as abrasives. Respondent concedes that primary crushing and screening and concentration through heavy media and flotation processes constitute mining for the purpose of computing petitioner's allowance for percentage depletion. Held: Petitioner's processes involving (1) a dryer, which removes moisture, chemicals, and contaminants accumulated in prior mining processes and protects overall color uniformity; (2) air tables, which sort the garnet from non-garnet…
1Opinion of the Court
Barton Mines Corporation, Petitioner v. Commissioner of Internal Revenue, Respondent
Barton Mines Corp. v. Commissioner
Docket Nos. 3186-67, 3908-67
United States Tax Court
53 T.C. 241; 1969 U.S. Tax Ct. LEXIS 23;
November 13, 1969, Filed
Decisions will be entered under Rule 50.
Petitioner mines and processes garnet ore, producing sized garnet grains and garnet powders which it packages and sells for use as abrasives. Respondent concedes that primary crushing and screening and concentration through heavy media and flotation processes constitute mining for the purpose of computing petitioner's…
2Cases cited17 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- Riddell v. Monolith Portland Cement Co.Supreme Court of the United States · 1963
- Dravo Corporation v. The United StatesUnited States Court of Claims · 1965
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