Legal Opinion
Arvonia-Buckingham Slate Company, Inc., Appeallant v. United States
Court of Appeals for the Fourth Circuit
Decided May 22, 1970No. 13923PublishedCited by 3 opinions
1Opinion of the Court
ALBERT V. BRYAN, Circuit Judge:
Federal income tax refunds of deficiencies assessed for the years 1964 and 1965 were sued for by Arvonia-Buckingham Slate Company, Inc., an integrated miner-manufacturer of slate. The dispute arises in the reckoning of the depletion allowance accorded Arvonia as a miner. 1 The applicable rates of depletion have been agreed upon here.
The sole item in controversy is the expense of advertising and selling the slate, that is, whether this cost should be assigned in part to mining processes in the computation of “gross income from the property”. Sec. 613(a). The…
2Cases cited11 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- Riddell v. Monolith Portland Cement Co.Supreme Court of the United States · 1963
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- Virginia Greenstone Company, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1962
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3Cited by3 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Southwestern Portland Cement Company, a Corporation v. United StatesCourt of Appeals for the Ninth Circuit · 1971
- Sherwood Block Co. v. United StatesDistrict Court, S.D. West Virginia · 1971