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stone, the use test as written in the statute does not extend to
include each use where common stone could be used. In keeping
with this Court's previous decisions involving the use test, we
think the critical test herein is whether the subject rock in
fact competed commercially with common stone in the specific use
placed at issue.
Petitioner's red rock when used as landscaping rock is not
used for a purpose which is a functional substitute for one of
the enumerated uses. Thus, it does not compete commercially with
the enumerated uses. Cf. G. & W. H. Corson, Inc. v.
Commissioner, 54 T.C. 668 (1970). It is used for a decorative
purpose, not for a construction use. Its purpose, although not
exactly that of dimension stone, i.e., stone used for building
stones, paving blocks, curbing, and flagging, is more similar to
the use of dimension stone than to the enumerated uses.
Many of the other materials sold as landscaping rock are
among those listed as "all other minerals" in section 613(b)(7).
The geographic market for petitioner's red landscaping stone is
much greater than for the same stone when sold as concrete
aggregate. These factors indicate that petitioner's red
landscaping rock is competing with the "other minerals", not with
ordinary stone. We find that petitioner's red landscaping rock
was not sold for a purpose similar to rip rap, ballast, road
material, rubble, or concrete aggregates. Therefore, petitioner
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