Commissioner of Internal Revenue v. Albin C. Halquist and Madeline E. Halquist

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• depletion allowance based on taxpayer’s receipts from sale of crushed stone, rather than finished veneered stone, even though taxpayer could not economically process it in its rough uncut state

Source: CourtListener parenthetical corpus (CC0).