Legal Opinion
E. O. Bookwalter, District Director of Internal Revenue v. Centropolis Crusher Company
Court of Appeals for the Eighth Circuit
Decided June 27, 1962No. 16953PublishedCited by 8 opinions
1Opinion of the Court
MATTHES, Circuit Judge.
Centropolis Crusher Company (taxpayer) is engaged in the business of mining, processing and selling metallurgical or chemical grade limestone, a term generally applied in the industry to high-grade limestone that contains a relatively high calcium carbonate content. Taxpayer instituted this action against the District Director of Internal Revenue, hereinafter referred to as “Director,” to recover the amount of income taxes allegedly overpaid for the years 1950 through 1953, on the theory that it was entitled to a greater percentage depletion allowance under § 114 (b)…
2Cases cited12 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Robert A. Riddell, District Director of Internal Fevenue, Former Collector of Internal Revenue v. Victorville Lime Rock Co., a CorporationCourt of Appeals for the Ninth Circuit · 1961
- Standard Realization Company v. United StatesCourt of Appeals for the Seventh Circuit · 1961
- Commissioner of Internal Revenue v. Iowa Limestone CompanyCourt of Appeals for the Eighth Circuit · 1959
- Commissioner of Internal Revenue v. Albin C. Halquist and Madeline E. HalquistCourt of Appeals for the Seventh Circuit · 1961
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- S. Harold Levitt v. Edward C. Johnson, 2dCourt of Appeals for the First Circuit · 1964
- Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Second Circuit · 1971
- United States v. Light Aggregates, Inc.Court of Appeals for the Eighth Circuit · 1965
- Iowa Limestone Company v. United StatesCourt of Appeals for the Eighth Circuit · 1966
- Rock Hill Quarries Co. v. United StatesDistrict Court, E.D. Missouri · 1963
3 more not listed; retrieve them via the Exa API.