Featherlite Company of San Antonio v. United States

PER CURIAM: In these consolidated cases the appellants appeal from the grant of a summary judgment by the trial court holding that, for the purposes of determining taxpayers’ percentage depletion allowance under Section 613 of the Internal Revenue Code of 1954, 26 U.S.C.A. § 613 (1958 ed.), their mining processes ended with the transportation of crushed shale to the mouth of the kiln. We have carefully considered the record and briefs in light of decisions from other courts of appeals, and conclude that the judgment of the trial court was correct. It is affirmed on the basis of the decisions in Solite Corp. v. United States (4 Cir.) 375 F.2d 684, cert. denied, 389 U.S. 841, 88 S.Ct. 70, 19 L.Ed.2d 104, and United States v. Light Aggregates, Inc. (8 Cir.) 343 F.2d 429. Affirmed.