Portland Cement Company of Utah, a Utah Corporation v. United States

This case reaches us for the fifth time. See United States v. Portland Cement Co. of Utah in 293 F.2d 826, 315 F.2d 169, 338 F.2d 798, 378 F.2d 91. In the last case cited, we remanded the cause to the district court with directions to determine the amount of taxpayer’s refund, if any, through application of the proportionate-profits method in determining the tax liability of appellant, an integrated miner-manufacturer. On remand, the trial court entered judgment based on the evidentiary record made during the fourth trial and in accord with the government’s theory of the proper application of…