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
Featherston, Judge:
Respondent determined deficiencies in petitioner’s income tax as follows:
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All but one of the issues raised by the pleadings have been disposed of by stipulation. The remaining question requires our determining which of the treatment processes applied by petitioner to the mineral garnet are to be considered as “mining,” within the meaning of section 613(c) (4) (D),1 for the purpose of computing the percentage depletion, allowance to which, petitioner is entitled for the taxable years ending June 30,1962, through June 30,1966.
FINDINGS OP PACT
Barton Mines Corp.…
2Cases cited16 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
11 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Union Carbide Corp. v. CommissionerUnited States Tax Court · 1980
- Ideal Basic Industries, Inc. v. CommissionerUnited States Tax Court · 1984
- Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Second Circuit · 1971
- Ranchers Exploration and Development Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1980
- Carborundum Co. v. CommissionerUnited States Tax Court · 1978
9 more not listed; retrieve them via the Exa API.