Legal Opinion
Iowa Limestone Company v. United States
Court of Appeals for the Eighth Circuit
Decided August 10, 1966No. 17936_1PublishedCited by 8 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
This case involves the recurring problem of the amount of percentage depletion allowance to which a miner of chemical and metallurgical grade limestone is entitled for income tax purposes. The question was presented to us in Commissioner of Internal Revenue v. Iowa Limestone Company, (same taxpayer), 269 F.2d 398 (8th Cir. 1959), and in Bookwalter v. Centropolis Crusher Company, 272 F.2d 391 (8th Cir. 1959) (first appeal), 305 F.2d 27 (8th Cir. 1962) (second appeal). 1
Involved in the prior Iowa Limestone Company case were taxable years 1950 and 1951. At issue in this…
2Cases cited18 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Alabama By-Products Corporation v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Riddell v. Monolith Portland Cement Co.Supreme Court of the United States · 1963
- 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
- Standard Realization Company v. United StatesCourt of Appeals for the Seventh Circuit · 1961
13 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Second Circuit · 1971
- The Dow Chemical Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Jones & Laughlin Steel Corp. v. United StatesDistrict Court, W.D. Pennsylvania · 1977
- Woodville Lime Products Co. v. United StatesDistrict Court, N.D. Ohio · 1966
3 more not listed; retrieve them via the Exa API.