Legal Opinion
United States v. Cannelton Sewer Pipe Co.
Supreme Court of the United States
Decided June 27, 1960No. 513PublishedCited by 127 opinions
1Opinion of the CourtJustice Clark
This income tax refund suit involves the statutory percentage depletion allowance to which respondent, an integrated miner-manufacturer of burnt clay products from fire clay and shale, is entitled under the Internal Revenue Code of 1939.1
The percentage granted by the statute is on respondent’s “gross income from mining.” It defines “mining” to include the “ordinary treatment processes normally applied by mine owners ... to obtain the commercially marketable mineral product or products.” Respondent claimed that its first “commercially marketable mineral product” is sewer pipe and other…
2Cases cited6 opinions
- Anderson v. HelveringSupreme Court of the United States · 1940
- 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
- Commissioner of Internal Revenue v. Iowa Limestone CompanyCourt of Appeals for the Eighth Circuit · 1959
1 more not listed; retrieve them via the Exa API.
3Cited by127 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Paragon Jewel Coal Co. v. CommissionerSupreme Court of the United States · 1965
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- North Carolina Granite Corp. v. CommissionerUnited States Tax Court · 1964
122 more not listed; retrieve them via the Exa API.