Bryan Rock Products, Inc. and Subsidiary - Page 1

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                                 T.C. Memo. 1997-51                                   


                               UNITED STATES TAX COURT                                


               BRYAN ROCK PRODUCTS, INC. AND SUBSIDIARY, Petitioner v.                
                    COMMISSIONER OF INTERNAL REVENUE, Respondent                      


               Docket No. 23230-94.                 Filed January 28, 1997.           


               Walter A. Pickhardt, for petitioner.                                   
               John C. Schmittdiel, for 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