Legal Opinion
Lehigh Portland Cement Co. v. United States
District Court, E.D. Pennsylvania
Decided June 27, 1977No. Civ. A. CA 76-738PublishedCited by 5 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
TROUTMAN, District Judge.
Plaintiff is seeking, pursuant to 28 U.S.C. § 1346(a), to recover $1,550,000.00 in federal income taxes. The facts are not in dispute. Plaintiff is engaged in the business of mining calcium carbonates from property it owns and using said materials in the manufacture of Portland cements. On December 31, 1963, plaintiff conveyed to BMAL Corporation (BMAL) three separate Calcium Carbonate Production Payments (the Payments) for the amounts of $1,000,000.00, $1,200,000.00 and $900,000.00, respectively and BMAL in turn paid plaintiff a sum of…
2Cases cited7 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Commissioner v. P. G. Lake, Inc.Supreme Court of the United States · 1958
- Anderson v. HelveringSupreme Court of the United States · 1940
- Estate of H. H. Weinert, Deceased, Jane W. Blumberg, and Hilda B. Weinert v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1961
- C.B. And Ida N. Christie v. United StatesCourt of Appeals for the Fifth Circuit · 1971
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3Cited by5 opinions
- Brountas v. CommissionerUnited States Tax Court · 1979
- Herbel v. CommissionerUnited States Tax Court · 1996
- Brountas v. CommissionerUnited States Tax Court · 1979
- Herbel v. CommissionerUnited States Tax Court · 1996
- Stephen R. and Mary K. Herbel v. CommissionerUnited States Tax Court · 1996