Legal Opinion
Great Bend Brick & Tele Co. v. United States
District Court, D. Kansas
Decided April 7, 1961No. Civ. A. No. W-1914PublishedCited by 4 opinions
1Opinion of the Court
HILL, Chief Judge.
This is a tax refund case, in which plaintiff seeks to recover the amount of $45,202.13, paid as income taxes for the years 1952 through 1955.1
The question presented is whether plaintiff’s “gross income from the property” for purposes of computing its percentage depletion deduction for its clay is the selling price of its burnt brick and tile (as contended by plaintiff) or whether it must constructively compute its depletion allowance (in accordance with the applicable Treasury Regulations) by applying the percentage rates to that portion of its gross income which is…
2Cases cited6 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
- United States v. Merry Brothers Brick and Tile Company, United States of America v. Reliance Clay Products CompanyCourt of Appeals for the Fifth Circuit · 1957
- Cannelton Sewer Pipe Company v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- T. L. Townsend, Acting District Director of Internal Revenue v. The Hitchcock CorporationCourt of Appeals for the Fourth Circuit · 1956
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Commissioner of Internal Revenue v. Albin C. Halquist and Madeline E. HalquistCourt of Appeals for the Seventh Circuit · 1961
- Riddell v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
- E. O. Bookwalter, District Director of Internal Revenue v. Centropolis Crusher CompanyCourt of Appeals for the Eighth Circuit · 1962
- R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. California Portland Cement Company, California Portland Cement Company v. R. A. Riddell, District Director of Internal Revenue, Los Angeles DistrictCourt of Appeals for the Ninth Circuit · 1962