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613(b)(7) ("when used, or sold for use"). The legislative
history clearly points in the same direction. S. Rept. 1622,
supra at 77, 331-332.
The House version of this section had included dimension
stone and ornamental stone in the enumerated uses, but in the
final bill, those were eliminated and, instead, "stone (used or
sold for use * * * as dimension stone or ornamental stone)" was
included in the list of "all other minerals", thus entitling
stone used for those purposes to the higher depletion rate. Id.
at 78. Dimension stone means "blocks and slabs of natural stone,
subsequently cut to definite shapes and sizes and used or sold
for such uses as building stone (excluding rubble), monumental
stone, paving blocks, curbing and flagging." Sec. 1.613-2(b)(3),
Income Tax Regs. Ornamental stone means "blocks and slabs of
natural stone, subsequently cut to definite shapes and sizes and
used or sold for use for making ornaments or statues." Id.
The enumerated uses are generally construction uses. C. J.
Langenfelder & Son, Inc. v. Commissioner, supra at 390. We have
interpreted "similar purposes" to include those uses reasonably
commercially competitive with the enumerated uses. G. & W. H.
Corson, Inc. v. Commissioner, 54 T.C. at 677.
In G. & W. H. Corson, Inc. v. Commissioner, supra, the
taxpayer mined dolomitic limestone for its use in manufacturing
Poz-O-Pac and Corson's masonry cement. Poz-O-Pac was a product
composed of hydrated lime, fly ash, an aggregate, and water; it
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