HILL, Chief Judge.
This is a tax refund case, in which plaintiff seeks to recover the amount of $45,202.13, paid as income taxes for the years 1952 through 1955.
The question presented is whether plaintiff's "gross income from the property" for purposes of computing its percentage depletion deduction for its clay is the selling price of its burnt brick and tile (as contended by plaintiff) or whether it must constructively compute...
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