United States v. Portland Cement Company of Utah, a Utah Corporation, Portland Cement Company of Utah, a Utah Corporation v. United States

BREITENSTEIN, Circuit Judge.

This income tax refund ease is here for the third time. 1 The controversy concerns the depletion allowance to which Portland Cement Company of Utah, the taxpayer, is entitled because of its production of cement rock. The tax years in dispute are 1954, 1955, and 1956.

Taxpayer is an integrated miner-manufacturer. It mines cement rock at its own quarry in Parley’s Canyon, Utah, and there crushes the rock to shipping size. 2 The rock is then transported 12 miles to taxpayer’s plant in Salt Lake 'City where it undergoes secondary crushing and is manufactured into…