Legal Opinion
The H. Frazier Company, Inc. v. The United States
United States Court of Claims
Decided May 9, 1962No. 100-59PublishedCited by 8 opinions
1Opinion of the Court
LARAMORE, Judge.
This is a suit for refund of income tax allegedly overpaid by the taxpayer for the year 1951.
Plaintiff, a West Virginia corporation, operates a limestone quarry for the production of crushed limestone which it sells for use as railroad ballast.
This litigation grew out of a controversy between plaintiff and the Internal Revenue Service concerning the applicable rate of depletion to which plaintiff was entitled under 26 U.S.C. (I.R.C.1939) § 114(b) (4) (1952 Ed.). The defendant does not dispute the fact that plaintiff is entitled to a deduction for depletion of a natural…
2Cases cited7 opinions
- Anderson v. HelveringSupreme Court of the United States · 1940
- Virginian Limestone Corp. v. CommissionerUnited States Tax Court · 1956
- Spencer Quarries, Inc. v. CommissionerUnited States Tax Court · 1956
- United States v. The Wagner Quarries CompanyCourt of Appeals for the Sixth Circuit · 1958
- Iowa Limestone Co. v. CommissionerUnited States Tax Court · 1957
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- W. D. Haden Company v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1963
- Vulcan Materials Company v. Ernest J. Sauber, District Director of Internal Revenue, and D. J. Luippold, Acting District Director of Internal RevenueCourt of Appeals for the Seventh Circuit · 1962
- Harbison-Walker Refractories Co. v. United StatesDistrict Court, W.D. Pennsylvania · 1958
- Rock Hill Quarries Co. v. United StatesDistrict Court, E.D. Missouri · 1963
- Central Commercial Co. v. CommissionerUnited States Tax Court · 1963
3 more not listed; retrieve them via the Exa API.