Legal Opinion
Monolith Portland Cement Co. v. United States
Court of Appeals for the Ninth Circuit
Decided July 2, 1959No. 16063PublishedCited by 6 opinions
1Opinion of the Court
HAMLEY, Circuit Judge.
Monolith Portland Cement Company brought this action against the United States seeking a refund of a portion of its federal income taxes paid for 1951. The theory of the action is that the company in preparing its 1951 return understated the depletion allowance which it was entitled to deduct from the gross income derived from a limestone quarry. Recovery in the sum of $264,435.41 was sought. After a trial a judgment in that amount was entered.
Although it obtained judgment in the amount prayed for, Monolith appeals because of its dissatisfaction with certain findings of…
2Cases cited5 opinions
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
- Dragon Cement Company, Inc. v. United StatesCourt of Appeals for the First Circuit · 1957
- United States v. Sapulpa Brick and Tile CorporationCourt of Appeals for the Tenth Circuit · 1956
- Cherokee Brick & Tile Co. v. United StatesDistrict Court, M.D. Georgia · 1954
- Sparta Ceramic Company v. United StatesDistrict Court, N.D. Ohio · 1958
3Cited by6 opinions
- R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. Monolith Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
- Riddell v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
- R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. California Portland Cement Company, California Portland Cement Company v. R. A. Riddell, District Director of Internal Revenue, Los Angeles DistrictCourt of Appeals for the Ninth Circuit · 1962
- United States v. Monolith Portland Midwest Co.Court of Appeals for the Ninth Circuit · 1964
- Monolith Portland Cement Company, a Corporation v. United States of America, United States of America v. Monolith Portland Cement Company, a CorporationCourt of Appeals for the Ninth Circuit · 1959
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