United States v. Portland Cement Company of Utah, a Utah Corporation

BRATTON, Circuit Judge.

Portland Cement Company of Utah, a so-called miner-manufacturer, sought in this action to recover refund of income taxes paid for the years 1954, 1955, and 1956. Legal right to the refund was asserted on the ground that the base for depletion allowance of the taxpayer was sales of finished cement, not a certain kind of limestone. Judgment was entered for the taxpayer. On appeal, the judgment was reversed and the cause was remanded for a new trial. United States v. Portland Cement Company of Utah, 10 Cir., 293 F.2d 826. The cause was again tried, evidence was adduced,…