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BRYAN ROCK PRODUCTS, INC. v. COMMISSIONER

Docket No. 23230-94.

73 T.C.M. 1854 (1997)

T.C. Memo. 1997-51

Bryan Rock Products, Inc. and Subsidiary v. Commissioner.

United States Tax Court.

Filed January 28, 1997.

Attorney(s) appearing for the Case

Walter A. Pickhardt, Minneapolis, Minn., for the petitioner. John C. Schmittdiel, for the respondent.

MEMORANDUM OPINION

TANNENWALD, Judge:

Respondent determined deficiencies in petitioner's Federal income taxes for the taxable years ending November 30, 1989, and November 30, 1990, in the amounts of $23,926 and $25,622, respectively. The sole issue for decision is whether petitioner is entitled to a 14-percent depletion allowance under section 613(b)(7)1 for the red dolomitic limestone...

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