Court of Appeals for the Tenth Circuit February 5, 1980, 78-1290 (Portland Cement Company of Utah, a Corporation v. Commissioner of Internal Revenue)

PER CURIAM.

This is another chapter in the litigation concerning the application of the depletion allowance to the mining of cement rock and the manufacture of cement. The appellee in its brief states that this is its sixth appearance in this court on the issue. The fifth was in

Portland Cement Co. of Utah v. United States,

412 F.2d 894 (10th Cir.).