Legal Opinion
Cushing Stone Co. v. United States
United States Court of Claims
Decided May 12, 1976No. 419-70PublishedCited by 4 opinions
1Opinion of the CourtCoweN, Chief Judge
This case, before the court on the parties’ respective motions for summary judgment, requires us to determine whether certain expenditures incurred by a quarry operator for the removal and relocation of power transmission towers and lines located on a utility strip traversing the quarry property are “development” expenditures within the meaning of Section 616(a) of the Internal Bevenue Code of 1954.
I
The material facts are stipulated. Since 1917, plaintiff, Cushing Stone Company, Inc., has operated an open -pit dolomite limestone quarry in Montgomery County, New York, on lands which plaintiff…
2Cases cited12 opinions
- Woodward v. CommissionerSupreme Court of the United States · 1970
- United States v. Hilton Hotels Corp.Supreme Court of the United States · 1970
- Estate of De Bie v. CommissionerUnited States Tax Court · 1971
- Fred W. Woodward and Elsie M. Woodward, F. R. Woodward and M. Jeanne Woodward v. Commissioner of Internal RevenueCourt of Appeals for the Eighth Circuit · 1969
- Kennecott Copper Corporation v. The United StatesUnited States Court of Claims · 1965
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3Cited by4 opinions
- H. G. Fenton Material Co. v. CommissionerUnited States Tax Court · 1980
- Meyers v. United StatesUnited States Court of Claims · 1992
- H. G. Fenton Material Co. v. CommissionerUnited States Tax Court · 1980
- Rough v. Chase BankDistrict Court, W.D. Washington · 2019