Legal Opinion
Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-Appellant
Court of Appeals for the Second Circuit
Decided July 19, 1971No. 35388_1PublishedCited by 17 opinions
1Opinion of the Court
ANDERSON, Circuit Judge:
These appeals involve the calculation of the percentage depletion permitted to Barton Mines Corporation (Barton) which mines ore containing eight to ten per cent garnet by volume and reduces it to garnet grains and powders of 98% purity by means of various processes, designed both to convert the garnet to desired sizes and to attain a purity level dictated by competition in the abrasives industry. At issue is the application of the term “mining” as used in the percentage depletion scheme of the 1954 Internal Revenue Code; and the case involves, for the first time, the…
2Cases cited14 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
- Robert A. Riddell, District Director of Internal Fevenue, Former Collector of Internal Revenue v. Victorville Lime Rock Co., a CorporationCourt of Appeals for the Ninth Circuit · 1961
- Dragon Cement Company, Inc. v. United StatesCourt of Appeals for the First Circuit · 1957
- Standard Realization Company v. United StatesCourt of Appeals for the Seventh Circuit · 1961
9 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Sweet v. SheahanCourt of Appeals for the Second Circuit · 2000
- Lecroy Research Systems Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1984
- Union Carbide Corp. v. CommissionerUnited States Tax Court · 1980
- Ideal Basic Industries, Inc. v. CommissionerUnited States Tax Court · 1984
- Western Electric Co. v. United StatesUnited States Court of Claims · 1977
12 more not listed; retrieve them via the Exa API.