Legal Opinion
Kaiser Steel Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided July 23, 1969No. 22272_1PublishedCited by 6 opinions
1Opinion of the Court
HUFSTEDLER, Circuit Judge:
Kaiser Steel Corporation (“Kaiser”) sued to recover a refund of federal income taxes for its fiscal years 1949 and 1950. From a judgment for the Government, Kaiser appeals.
The action involves the determination of the appropriate percentage depletion allowance to which Kaiser was entitled by reason of its mining of iron ore and coking coal which it consumed in manufacturing steel at its Fontana, California, plant. Kaiser attacks the findings of the District court, claiming error in the inclusion and exclusion of certain market data in computing Kaiser’s constructive…
2Cases cited7 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- United States Pipe & Foundry Co. v. PattersonDistrict Court, N.D. Alabama · 1962
- Alabama By-Products Corporation v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- North Carolina Granite Corp. v. CommissionerUnited States Tax Court · 1964
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Lowe v. Pate Stevedoring Co.Court of Appeals for the Fifth Circuit · 1977
- Ideal Basic Industries, Inc. v. CommissionerUnited States Tax Court · 1984
- Mac Rohde, A/K/A Max Ralph Rohde, A/K/A Mack Rohde v. United StatesCourt of Appeals for the Ninth Circuit · 1969
- Warner Company, in No. 73-1722 v. United States of America, in No. 73-1723Court of Appeals for the Third Circuit · 1974
- Ideal Basic Industries, Inc. v. CommissionerUnited States Tax Court · 1984
1 more not listed; retrieve them via the Exa API.