Legal Opinion
United States v. Utco Products, Inc., a Utah Corporation
Court of Appeals for the Tenth Circuit
Decided June 10, 1958No. 5823PublishedCited by 9 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
Utco Products, Inc., 1 a Utah corporation, brought an action in the United States District Court for the District of Utah, under 28 U.S.C.A. § 1346, against the United States seeking a refund of income taxes paid for the years 1951, 1952 and 1953, with interest.
During those years the taxpayer was engaged in the mining and processing of perlite. It mined perlite from its deposit located near Milford, Utah, and shipped it to its plant at Salt Lake City, Utah, for processsing. At the processing plant the raw perlite was run through preliminary and secondary crushers which…
2Cases cited10 opinions
- Deputy, Administratrix v. Du PontSupreme Court of the United States · 1940
- White v. United StatesSupreme Court of the United States · 1938
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Equitable Life Assurance Society v. CommissionerSupreme Court of the United States · 1944
- Ryan v. AlexanderCourt of Appeals for the Tenth Circuit · 1941
5 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- North Carolina Granite Corp. v. CommissionerUnited States Tax Court · 1964
- Dravo Corporation v. The United StatesUnited States Court of Claims · 1965
- Ideal Basic Industries, Inc. v. CommissionerUnited States Tax Court · 1984
- General Portland Cement Co., Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Sparta Ceramic Company v. United StatesDistrict Court, N.D. Ohio · 1958
4 more not listed; retrieve them via the Exa API.