Legal Opinion
Jones & Laughlin Steel Corp. v. United States
District Court, W.D. Pennsylvania
Decided August 5, 1977No. Civ. A. No. 75-1571PublishedCited by 2 opinions
1Opinion of the Court
OPINION
SNYDER, District Judge.
This action is a civil refund suit for the recovery of corporate income taxes for the taxable year 1960 in the amount of $111,-504.12, attributable to an adjustment made by the District Director of Internal Revenue by which the Plaintiff’s iron ore depletion deduction was reduced in the amount of $214,431.00. The case was fully stipulated to the Court and expertly briefed by counsel. We are asked by the Government to find in its behalf because the question is controlled by the decision of the Supreme Court of the United States in United States v. Cannelton Sewer…
2Cases cited19 opinions
- Parsons v. SmithSupreme Court of the United States · 1959
- 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
- Dravo Corporation v. The United StatesUnited States Court of Claims · 1965
- 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
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3Cited by2 opinions
- Jones & Laughlin Steel Corp. v. United StatesCourt of Appeals for the Third Circuit · 1978
- Jones & Laughlin Steel Inc. v. United StatesDistrict Court, W.D. Pennsylvania · 1984