Legal Opinion
United States v. Portland Cement Company of Utah, a Utah Corporation
Court of Appeals for the Tenth Circuit
Decided July 27, 1961No. 6591_1PublishedCited by 11 opinions
1Opinion of the Court
SAVAGE, District Judge.
In this income tax refund case the United States appeals from a judgment in favor of the taxpayer for taxes paid under protest for the years 1954 through 1956. The controversy arose over the computation of the statutory depletion allowance to the taxpayer in the mining and processing of cement rock into cement. The Internal Revenue Code of 1954, § 613, 26 U.S.C.A. § 613, which was in effect during the tax years in question, provides that in the case of mines there shall be allowed as a deduction in computing taxable income a reasonable allowance for depletion which…
2Cases cited7 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
- Dragon Cement Company, Inc. v. United StatesCourt of Appeals for the First Circuit · 1957
- 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
- Commissioner of Internal Revenue v. Iowa Limestone CompanyCourt of Appeals for the Eighth Circuit · 1959
2 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- United States v. Portland Cement Company of Utah, a Utah Corporation, Portland Cement Company of Utah, a Utah Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1964
- R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. Monolith Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
- Riddell v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
- United States v. Portland Cement Company of UtahCourt of Appeals for the Tenth Circuit · 1967
- United States v. Portland Cement Company of Utah, a Utah CorporationCourt of Appeals for the Tenth Circuit · 1963
6 more not listed; retrieve them via the Exa API.