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mile radius from the quarry out of which the dolomite was
extracted; however, petitioner sometimes sold concrete aggregate
to truckers who, having made deliveries in the Twin Cities area,
would purchase a load of concrete aggregate as a back haul for
delivery beyond a 30-mile radius. In contrast, petitioner
regularly sold aglime and red ball diamond aggregate for use
beyond a 30-mile radius from the quarry out of which the dolomite
was extracted. Petitioner sold dolomite for use as red
landscaping rock to charge customers in the following areas:
Minnesota, Wisconsin, North Dakota, South Dakota, and Iowa. Red
landscaping rock occasionally was sold in other States as well.
Petitioner does not maintain records of the quantity of red
landscaping rock sold within a 30-mile radius of its quarries in
Shakopee.
For depletion purposes, petitioner identified instances when
it sold "washed red rock" or "red rock" as concrete aggregate and
when it sold this rock for landscaping purposes.
For 1989 and 1990, petitioner claimed percentage depletion
under section 613(b)(7) equal to 14 percent of sales less
royalties on its dolomite sold for use as red landscaping rock.
Petitioner also claimed 14-percent depletion on dolomite sold for
use as aglime and as red ball diamond aggregate. Petitioner
claimed 5-percent depletion on dolomite sold for use as driveway
and road base rock, concrete aggregate, utility and bedding rock,
and rip rap.
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Last modified: May 25, 2011