Legal Opinion
Iowa Limestone Co. v. United States
District Court, S.D. Iowa
Decided October 13, 1964No. Civ. No. 3-806PublishedCited by 1 opinion
1Opinion of the Court
HANSON, District Judge.
Iowa Limestone Company is an Iowa corporation with its principal office at 500 New York Avenue, Des Moines, Iowa. Its quarry is located at Alden, Iowa, approximately eighty-five miles north of Des Moines. This is a suit for the refund of Federal income taxes for the years 1952 and 1953. Plaintiff claims a refund in the amount of $64,025.98, with interest at the rate of 6% per annum and the costs of the suit. Iowa Limestone Company filed timely claims for refund relating to income taxes for the years 1952 and 1953 in the amounts of $29,259.24 and $34,766.74. These claims…
2Cases cited6 opinions
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Alabama By-Products Corporation v. George D. Patterson, District Director of Internal RevenueCourt of Appeals for the Fifth Circuit · 1958
- Riddell v. Monolith Portland Cement Co.Supreme Court of the United States · 1963
- Morton Salt Company, a Corporation v. The United StatesUnited States Court of Claims · 1963
- United States v. Portland Cement Company of Utah, a Utah CorporationCourt of Appeals for the Tenth Circuit · 1963
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3Cited by1 opinion
- Iowa Limestone Company v. United StatesCourt of Appeals for the Eighth Circuit · 1966