Legal Opinion
Alpha Portland Cement Co. v. United States
United States Court of Claims
Decided May 13, 1929No. J-156PublishedCited by 2 opinions
1Opinion of the CourtSinnott, Judge
Plaintiff seeks to recover $11,324.17 income and excess-profits tax for the calendar year 1918. The amount claimed is part of an additional assessment made against the La Salle Portland Cement Company, an Illinois corporation, and paid by plaintiff on September 2, 1927.
On November 30, 1920, plaintiff purchased the assets of the La Salle Portland Cement Company, and assumed its obligations. The said La Salle Portland Cement Company (hereafter referred to as the company) was, in 1918, engaged in the manufacture and sale of Portland cement. A large quantity of the cement sold was shipped to…
2Cases cited2 opinions
- United States v. AndersonSupreme Court of the United States · 1926
- American National Co. v. United StatesSupreme Court of the United States · 1927
3Cited by2 opinions
- La Salle Cement Co. v. Commissioner of Internal RevenueCourt of Appeals for the Seventh Circuit · 1932
- Commissioner of Internal Revenue v. Simmons Gin Co.Court of Appeals for the Tenth Circuit · 1930