Legal Opinion
General Portland Cement Co. v. United States
District Court, N.D. Texas
Decided May 17, 1977No. Civ. A. No. 3-5212-FPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF DECISION
I. NATURE OF CONTROVERSY
ROBERT W. PORTER, District Judge.
Plaintiff, General Portland Cement Company (the name of which has been changed to General Portland, Inc.), complains that the United States (hereinafter referred to as the IRS or Service) erroneously assessed and collected $2,178,046.42 for the taxable years beginning December 31, 1960, through and including December 31, 1968.1 Plaintiff urges an increase in the amount it has been allowed to take as a depletion deduction arguing that specific costs and income are properly attributable to plaintiff’s mining…
2Cases cited8 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- Island Creek Coal Co. v. CommissionerUnited States Tax Court · 1958
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- United States v. Ideal Basic Industries, Inc.Court of Appeals for the Tenth Circuit · 1969
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3Cited by2 opinions
- Powder River Coal Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 2002
- General Portland Cement Co., Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980