Legal Opinion
Wagner Quarries Company v. United States
District Court, N.D. Ohio
Decided September 6, 1957No. Civ. 7486PublishedCited by 14 opinions
1Opinion of the Court
KLOEB, District Judge.
Plaintiff taxpayer seeks to recover certain income and excess profits taxes assessed and paid for the calendar year 1951.
The stipulated facts are found accordingly and are incorporated herein by reference.
The pertinent parts of the stipulation, filed May 27, 1957, are as follows:
Plaintiff is an Ohio corporation, with its principal office in the City of San-dusky, Erie County, Ohio, and it is engaged in the business of quarrying, processing and selling limestone and related minerals, with its quarry and place of business in said County and State;
This action involves the…
2Cases cited6 opinions
- Commissioner of Internal Revenue v. CaulkinsCourt of Appeals for the Sixth Circuit · 1944
- Virginian Limestone Corp. v. CommissionerUnited States Tax Court · 1956
- Busey v. Deshler Hotel Co.Court of Appeals for the Sixth Circuit · 1942
- Spencer Quarries, Inc. v. CommissionerUnited States Tax Court · 1956
- Slough v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1945
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Halquist v. CommissionerUnited States Tax Court · 1959
- Riddell v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
- The H. Frazier Company, Inc. v. The United StatesUnited States Court of Claims · 1962
- The Erie Stone Company v. United States of America, Toledo Stone & Glass Sand Company v. United StatesCourt of Appeals for the Sixth Circuit · 1962
- Erie Stone Co. v. United StatesDistrict Court, N.D. Ohio · 1960
9 more not listed; retrieve them via the Exa API.