Hall v. Commissioner
United States Tax Court
Taxpayer, engaged in the operation of sandstone quarries for the removal therefrom of grindstone and manufacturing same into various sizes for use as abrasives in the manufacture of cutting tools, held, not entitled to allowance for depletion on the discovery basis.
1Opinion of the Court
Allan C. and Ida Davis Hall v. Commissioner.
Hall v. Commissioner
Docket No. 8596.
United States Tax Court
1949 Tax Ct. Memo LEXIS 108; 8 T.C.M. (CCH) 725; T.C.M. (RIA) 49201;
August 17, 1949
Taxpayer, engaged in the operation of sandstone quarries for the removal therefrom of grindstone and manufacturing same into various sizes for use as abrasives in the manufacture of cutting tools, held, not entitled to allowance for depletion on the discovery basis.
Roger K. Powell, Esq., 17 S. High St., Columbus, Ohio, and Joseph S. Gill, Esq., for the petitioners. W. W. Kerr, Esq., for the respondent.
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2Cases cited7 opinions
- New Colonial Ice Co. v. HelveringSupreme Court of the United States · 1934
- Helvering v. TaylorSupreme Court of the United States · 1935
- Brown v. HelveringSupreme Court of the United States · 1934
- Dunn & Baker v. CommissionerUnited States Board of Tax Appeals · 1934
- Parker Gravel Co. v. CommissionerUnited States Board of Tax Appeals · 1930
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