Court of Appeals for the Fifth Circuit August 29, 1963, 20091_1 (W. D. Haden Company v. Commissioner of Internal Revenue)

HUTCHESON, Circuit Judge.

This appeal by the taxpayer from an adverse decision of thé Tax Court, reported at 37 T.C. 512, presents two questions for our determination: (1) whether the Tax Court erred in finding that part of a deposit mined and sold by the appellant was, for purposes of depletion, oyster shell, rather than calcium carbonate; and (2) whether the Tax Court erred in holding that the