Legal Opinion
Solite Corporation v. United States
Court of Appeals for the Fourth Circuit
Decided March 30, 1967No. 10861_1PublishedCited by 13 opinions
1Opinion of the Court
J. SPENCER BELL, Circuit Judge:
This is an appeal by the plaintiff taxpayer from an adverse judgment of the district court in a suit to recover alleged overpayments of federal income tax for 1958.
The taxpayer, a Virginia corporation, is engaged in the production of a lightweight aggregate used in the manufacture of building blocks and other building units. The lightweight aggregate, known by the trade name “Solite,” is produced from a weathered material mined by the taxpayer. The processes employed by the taxpayer, some of which are patented, were stipulated by the parties as follows:
“(a) The…
2Cases cited4 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Riddell v. Monolith Portland Cement Co.Supreme Court of the United States · 1963
- Virginia Greenstone Company, Incorporated v. United StatesCourt of Appeals for the Fourth Circuit · 1962
- United States v. Light Aggregates, Inc.Court of Appeals for the Eighth Circuit · 1965
3Cited by13 opinions
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Second Circuit · 1971
- Barton Mines Corp. v. CommissionerUnited States Tax Court · 1969
- The Dow Chemical Company v. Commissioner of Internal RevenueCourt of Appeals for the Sixth Circuit · 1970
- Carborundum Co. v. CommissionerUnited States Tax Court · 1978
8 more not listed; retrieve them via the Exa API.