Bryan Rock Products, Inc. and Subsidiary - Page 17

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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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