Legal Opinion
General Portland Cement Co., Cross-Appellant v. United States of America, Cross-Appellee
Court of Appeals for the Fifth Circuit
Decided October 10, 1980No. 77-2831PublishedCited by 16 opinions
1Opinion of the Court
R. LANIER ANDERSON, III, Circuit Judge:
In this case General Portland Cement Co. (sometimes referred to as taxpayer) filed suit for refund of federal income taxes and assessed interest for the years 1960 through 1968 in the total amount of $2,178,046.42.
All of the issues before this court involve the percentage depletion deduction allowed by Section 613 of the Internal Revenue Code of 1954, as amended, 1 and all except the interest issue involve the proportionate profits method. The issues are: (1) the proper treatment under the proportionate profits method of certain items: the bagging…
2Cases cited22 opinions
- Anderson, Clayton & Co., Plaintiff-Appellee-Cross-Appellant v. United States of America, Defendant-Appellant-Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1977
- Suburban Realty Company v. United StatesCourt of Appeals for the Fifth Circuit · 1980
- North Carolina Granite Corp. v. CommissionerUnited States Tax Court · 1964
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- 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
17 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Dresser Industries, Inc. And Consolidated Subsidiaries v. Commissioner of Internal RevenueCourt of Appeals for the Fifth Circuit · 1990
- Powder River Coal Co. v. Wyoming State Board of EqualizationWyoming Supreme Court · 2002
- Dresser Industries, Inc. v. CommissionerUnited States Tax Court · 1989
- Coca-Cola Co. v. CommissionerUnited States Tax Court · 1996
11 more not listed; retrieve them via the Exa API.