Legal Opinion
United States v. Light Aggregates, Inc.
Court of Appeals for the Eighth Circuit
Decided April 6, 1965No. 17694_1PublishedCited by 16 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
At issue in this case is the amount of depletion allowance to which Light Aggregates, Inc. (Taxpayer) is entitled for the shale it mined in the fiscal years ending February 28, 1959, 1960 and 1961.
The basic facts are not in controversy. Taxpayer, a South Dakota corporation,. is engaged in the manufacture of lightweight aggregate for concrete construction purposes. Its product is sold under the name of “Heydite.” The raw material is a shale, referred to by some of the witnesses as a “mud” or “South Dakota gumbo.” The shale is suitable for the making of lightweight…
2Cases cited13 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- 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
- Virginia Greenstone Company, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1962
8 more not listed; retrieve them via the Exa API.
3Cited by16 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
- Barton Mines Corp. v. CommissionerUnited States Tax Court · 1969
- Solite Corporation v. United StatesCourt of Appeals for the Fourth Circuit · 1967
- The Dow Chemical Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
11 more not listed; retrieve them via the Exa API.