Legal Opinion
Whitehall Cement Manufacturing Co. v. United States
District Court, E.D. Pennsylvania
Decided January 25, 1965No. Civ. A. No. 25310PublishedCited by 9 opinions
1Opinion of the Court
GRIM, District Judge.
The problem this tax case presents is one of defining “gross income from mining” in determining the depletion allowance of an integrated miner-manufacturer of Portland cement. Plaintiff seeks to recover certain income and excess profits taxes for the years 1951 through 1956. Being a miner of cement rock, plaintiff is entitled to a percentage depletion deduction from its income (10 per cent under the 1939 Revenue Code, 15 per cent under the 1954 Code).
To make cement, plaintiff quarries its rock, crushes it to a small size, adds certain ingredients, burns the mixture in a…
2Cases cited8 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- United States v. Henderson Clay ProductsCourt of Appeals for the Fifth Circuit · 1963
- 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
- Riddell v. Monolith Portland Cement Co.Supreme Court of the United States · 1963
3 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- United States v. Ideal Basic Industries, Inc.Court of Appeals for the Tenth Circuit · 1969
- The Whitehall Cement Manufacturing Company, in No. 15603 v. United States of America, in No. 15604Court of Appeals for the Third Circuit · 1966
- Arvonia-Buckingham Slate Company, Inc., Appeallant v. United StatesCourt of Appeals for the Fourth Circuit · 1970
- Whitehall Cement Manufacturing Co. v. United StatesDistrict Court, E.D. Pennsylvania · 1965
4 more not listed; retrieve them via the Exa API.