The Erie Stone Company v. United States of America, Toledo Stone & Glass Sand Company v. United States

SHACKELFORD MILLER, Jr., Chief Judge

(dissenting).

The evidence in this case supports the finding of the District Judge that the stone deposits quarried by the taxpayers were (with one exception) relatively uniform, sedimentary, carbonate rocks and contained a minimum of 90 per cent of the mineral dolomite. They possessed proximate chemical analyses ranging as follows;

Calcium carbonate .... 52-56 per cent

Magnesium carbonate. .41-45 per cent

Impurities.3 per cent or less

The one exception was the so-called No. 63 stone from the Huntington quarry which possessed a proximate chemical analysis as…