John Marshall Harlan II,
United States v. Cannelton Sewer Pipe Company…
“ The Revenue Act of 1943 (58 Stat. 21, 45) , which added to the 1939 Code the provisions governing this case, represented only a limited departure from the 1933 Regulation, or from the administrative action taken under it, principally in the area of extractive processes applied to minerals not customarily sold in the form of a crude product, and did not basically affect the meaning of the term 'gross income from the property.' See, e.g., Revenue Act of 1943, Hearings before the Senate Committee on Finance, 78th Cong., 1st Sess., on H.R. 3687, pp. 527-529; S.Rep. No. ”
