Legal Opinion

Gitzinger v. United States

District Court, S.D. Ohio

Decided March 22, 1967No. Civ. A. No. 3050PublishedCited by 1 opinion

1Opinion of the Court

FINDINGS OF FACT CONCLUSIONS OF LAW JUDGMENT

WEINMAN, Chief Judge.

The plaintiffs, Ralph S. Gitzinger and Loretta C. Gitzinger, own a large tract of land lying on the boundary between Greene and Montgomery Counties in southern Ohio. This farm was inherited by the wife, Loretta C. Gitzinger, in the year 1941 and it includes a 35-acre limestone deposit.

In 1954 there was a corporation formed called Valley Stone Products Company to exploit this limestone deposit. A relatively insignificant amount of limestone was quarried, stockpiled and sold to “cash and carry” customers, which stone was used for…

2Cases cited9 opinions

  1. Burnet v. HarmelSupreme Court of the United States · 1932
  2. Palmer v. BenderSupreme Court of the United States · 1932
  3. Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
  4. William Louis Albritton v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1957
  5. Walter R. Laudenslager and Marguerite Laudenslager v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1962

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3Cited by1 opinion

  1. Belknap v. United StatesDistrict Court, W.D. Kentucky · 1967

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