Whitehall Cement Manufacturing Co. v. United States

GRIM, District Judge.

Plaintiff in this tax refund case asks the court to grant a reargument on one of the issues resolved against it in the court’s opinion filed January 25, 1965.

In that opinion, 237 F.Supp. 838, it was decided that in computing taxpayer’s depletion allowance for the mining of cement rock, an allocation had to be made between those costs and profits properly attributable to the mining of cement rock and those properly attributable to the manufacturing of Portland cement, the end product marketed by taxpayer. It was determined that in making this allocation the costs of…