Legal Opinion
Riddell v. California Portland Cement Co.
Court of Appeals for the Ninth Circuit
Decided January 2, 1962No. 16438PublishedCited by 14 opinions
1Opinion of the Court
BARNES, Circuit Judge.
The District Director of Internal Revenue appeals from a judgment of the district court awarding taxpayer $1,073,-612.46 in refund of income taxes previously paid for the taxable years 1951 and 1952. The taxpayer also appeals, as protective procedure, from the court’s refusal to classify its product as chemical grade limestone, entitled to a fifteen per cent rate as a depletion allowance. We shall for convenience refer to the District Director of Internal Revenue as “appellant” or “government” and to California Portland Cement Company as “appellee” or “Company.”
This is…
2Cases cited25 opinions
- Sartor v. Arkansas Natural Gas Corp.Supreme Court of the United States · 1944
- Anderson v. HelveringSupreme Court of the United States · 1940
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Virginian Limestone Corp. v. CommissionerUnited States Tax Court · 1956
- South Jersey Sand Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
20 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- United States v. Light Aggregates, Inc.Court of Appeals for the Eighth Circuit · 1965
- W. D. Haden Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- W. D. Haden Co. v. Comm'rUnited States Tax Court · 1961
9 more not listed; retrieve them via the Exa API.