Legal Opinion
Harbison-Walker Refractories Co. v. United States
District Court, W.D. Pennsylvania
Decided December 5, 1958No. Civ. A. Nos. 17477, 17478PublishedCited by 4 opinions
1Opinion of the Court
ROSENBERG, District Judge.
These two consolidated actions were brought by Harbison-Walker Refractories Company, plaintiff, against the United States of America, defendant, for the recovery of payments of income and excess profits taxes for the taxable years 1951 and 1952. They were brought by authority of the provisions of Title 28 U.S.C.A. § 13461 2by virtue of possible entitlement by the plaintiff to depletion allowances as provided under Title 26 U.S.C.A. § 23 2.
While the original actions revolved about a number of issues, all but one of these have effectually been resolved by the enactment…
2Cases cited4 opinions
- South Jersey Sand Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- United States v. W. R. Bonsal CompanyCourt of Appeals for the Fourth Circuit · 1960
- The H. Frazier Company, Inc. v. The United StatesUnited States Court of Claims · 1962
- W. R. Bonsal Co. v. United StatesDistrict Court, W.D. North Carolina · 1959
3Cited by4 opinions
- Bloomington Limestone Corporation v. United StatesCourt of Appeals for the Seventh Circuit · 1971
- Harbison-Walker Refractories Company v. United StatesCourt of Appeals for the Third Circuit · 1965
- Koppers Performance Chemicals Inc v. Travelers Indemnity Company, TheDistrict Court, D. South Carolina · 2022
- Koppers Performance Chemicals Inc v. Travelers Indemnity Company, TheDistrict Court, D. South Carolina · 2022