Legal Opinion
Carborundum Co. v. Commissioner
United States Tax Court
Decided April 26, 1978No. Docket Nos. 7289-74, 2338-75, 2339-75Published
Mining process of the mineral "Seneca Standard" tripoli determined.
1Opinion of the Court
The Carborundum Company, A Delaware Corporation, 1 Petitioner v. Commissioner of Internal Revenue, Respondent
Carborundum Co. v. Commissioner
Docket Nos. 7289-74, 2338-75, 2339-75
United States Tax Court
70 T.C. 59; 1978 U.S. Tax Ct. LEXIS 134;
April 26, 1978, Filed
Mining process of the mineral "Seneca Standard" tripoli determined.
Walter A. Slowinski, Dennis I. Meyer, and Ivan Shandor, for the petitioner.
James Silhasek, Sommers T. Brown, and James F. Perna, for the respondent.
Wiles, Judge.
WILES
Respondent determined the following deficiencies in petitioner's Federal income taxes:
Year
Deficiency
1963
$…
2Cases cited12 opinions
- Golsen v. CommissionerUnited States Tax Court · 1970
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- Robert A. Riddell, District Director of Internal Fevenue, Former Collector of Internal Revenue v. Victorville Lime Rock Co., a CorporationCourt of Appeals for the Ninth Circuit · 1961
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- Virginia Greenstone Company, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1962
7 more not listed; retrieve them via the Exa API.