Legal Opinion
R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. Monolith Portland Cement Co.
Court of Appeals for the Ninth Circuit
Decided March 24, 1962No. 16914_1PublishedCited by 15 opinions
1Opinion of the Court
BARNES, Circuit Judge.
This is another of the “statutory percentage mining depletion allowance” cases, involving taxpayer’s 1952 return. We have for consideration the effect on this case, if any, of United States v. Cannelton Sewer Pipe Co., 1960, 364 U.S. 76, 80 S.Ct. 1581, 4 L.Ed.2d 1581, as well as the effect of the previous Monolith decision (Monolith Portland Cement Co. v. United States, 9 Cir. 1959, 269 F.2d 629), 1 determining the same taxpayer’s 1951 liability.
An income tax liability of $156,286.65 shown on appellee’s 2 1952 return was paid by taxpayer in 1953. An additional…
2Cases cited17 opinions
- James v. United StatesSupreme Court of the United States · 1961
- Commissioner v. WilcoxSupreme Court of the United States · 1946
- Rutkin v. United StatesSupreme Court of the United States · 1952
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- 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
- United States v. Longhorn Portland Cement CompanyCourt of Appeals for the Fifth Circuit · 1964
10 more not listed; retrieve them via the Exa API.