Legal Opinion
Robert A. Riddell, District Director of Internal Fevenue, Former Collector of Internal Revenue v. Victorville Lime Rock Co., a Corporation
Court of Appeals for the Ninth Circuit
Decided June 23, 1961No. 16714PublishedCited by 28 opinions
1Opinion of the Court
JERTBERG, Circuit Judge.
Before us is an appeal by the appellant from a judgment of the district court awarding a refund of a portion of the income and excess profits taxes assessed against and paid by appellee for the calendar years 1950 through 1953.
Jurisdiction was conferred on the district court by Title 28 U.S.C.A. § 1346. This Court has jurisdiction of the appeal under Title 28 U.S.C.A. §§ 1291 and 1294.
Appellee is a California corporation and maintains its principal place of business in Victorville, California. During the tax years in question the plaintiff was engaged in the business…
2Cases cited4 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- South Jersey Sand Company v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1959
- Commissioner of Internal Revenue v. Quartzite Stone CompanyCourt of Appeals for the Tenth Circuit · 1959
- United States v. The Wagner Quarries CompanyCourt of Appeals for the Sixth Circuit · 1958
3Cited by28 opinions
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Second Circuit · 1971
- General Portland Cement Co., Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- United States v. Light Aggregates, Inc.Court of Appeals for the Eighth Circuit · 1965
- R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. Monolith Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
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