Legal Opinion
Southwestern Portland Cement Company, a Corporation v. United States
Court of Appeals for the Ninth Circuit
Decided January 28, 1971No. 24070_1PublishedCited by 9 opinions
1Opinion of the Court
KILKENNY, Circuit Judge:
This is an appeal from a judgment denying the appellant a refund of corporate income and excess profits taxes levied for the years 1952 through 1956.
In November of 1960, the appellant elected to have the provisions of Section 613(e) (2) and (4) (F) of the Internal Revenue Code of 1954 applied to its taxable years of 1952 through 1956. 1 Section 613(c) (4) (F) provides that the cost of mining in the case of calcium carbonates shall include the cost of treatment processes applied prior to the introduction of the kiln feed into the kiln. This section establishes the…
2Cases cited5 opinions
- Helvering v. R. J. Reynolds Tobacco Co.Supreme Court of the United States · 1939
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- R. A. Riddell, District Director, Internal Revenue, Los Angeles District v. California Portland Cement CompanyCourt of Appeals for the Ninth Circuit · 1964
- Arvonia-Buckingham Slate Company, Inc., Appeallant v. United StatesCourt of Appeals for the Fourth Circuit · 1970
- Bloomington Limestone Corp. v. United StatesDistrict Court, S.D. Indiana · 1970
3Cited by9 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Turley v. CohenDistrict Court, S.D. West Virginia · 1971
- Carborundum Co. v. CommissionerUnited States Tax Court · 1978
- General Portland Cement Co. v. United StatesDistrict Court, N.D. Texas · 1977
- U. S. Pumice Company v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1981
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