Legal Opinion
United States Gypsum Company v. United States
Court of Appeals for the Seventh Circuit
Decided April 10, 1958No. 12184PublishedCited by 10 opinions
1Opinion of the Court
WHAM, District Judge.
The appeal herein is by the United States of America from the decision of the United States District Court wherein United States Gypsum Company, hereinafter referred to as “taxpayer”, recovered a judgment for income and excess profits taxes paid, with interest, for the year ending December 31,1951.
The taxpayer is engaged in mining and processing gypsum, which is a natural mineral chemically described as CaSOá 2H2O, or hydrous calcium sulphate. During the year 1951, it operated fourteen separate deposits either as underground mines or open quarries. In its Federal Income…
2Cases cited10 opinions
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Unemployment Compensation Comm'n of Alaska v. AragonSupreme Court of the United States · 1946
- Old Colony Railroad v. CommissionerSupreme Court of the United States · 1932
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- Helvering v. Wilshire Oil Co.Supreme Court of the United States · 1939
5 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- Aluminum Company of America v. Admiral Merchants Motor Freight, Inc.Court of Appeals for the Seventh Circuit · 1973
- Quartzite Stone Co. v. CommissionerUnited States Tax Court · 1958
- Ludwig v. CommissionerUnited States Tax Court · 1977
- Central Commercial Company v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1964
- Cory Corporation and Mitchell Manufacturing Company, Delaware Corporations v. Ernest J. SauberCourt of Appeals for the Seventh Circuit · 1959
5 more not listed; retrieve them via the Exa API.