Legal Opinion
United States v. California Portland Cement Co.
Court of Appeals for the Ninth Circuit
Decided June 4, 1969No. Nos. 22397, 22397-A, 22398, 22398-APublishedCited by 21 opinions
1Opinion of the Court
BARNES, Circuit Judge:
This is an appeal from a judgment of the district court awarding taxpayer a refund of income taxes previously paid for the[ taxable years ending April 30, 1953 to 1959, inclusive. The district court had jurisdiction pursuant to 28 U. S.C. §§ 1346(a) (1) and 1402(a) (1), and we have jurisdiction of the appeal under 28 U.S.C. § 1291.
Initially, the taxpayer maintains that the government is collaterally estopped in the present case from attacking the depletion computation previously determined in litigation involving the taxable years ending April 30, 1951 and 1952. On two…
2Cases cited45 opinions
- Kennedy v. Mendoza-MartinezSupreme Court of the United States · 1963
- Commissioner v. South Texas Lumber Co.Supreme Court of the United States · 1948
- Dixon v. United StatesSupreme Court of the United States · 1965
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- United States v. International Building Co.Supreme Court of the United States · 1953
40 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- General Services Administration v. Henry BensonCourt of Appeals for the Ninth Circuit · 1969
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Norfolk Southern Corp. v. CommissionerUnited States Tax Court · 1995
- Wendland v. CommissionerUnited States Tax Court · 1982
16 more not listed; retrieve them via the Exa API.