TANNENWALD, Judge:
Respondent determined a deficiency in petitioner's income tax for the year 1971 in the amount of $636,773. By amended answer, respondent increased this deficiency to the amount of $913,652.
Two issues are involved herein: (1) Whether the solvent extraction process, as applied by petitioner to the minerals vanadium and tungsten, was a mining process within the meaning of section 613(c)(4)(D)
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