Legal Opinion
United States v. Ideal Basic Industries, Inc.
Court of Appeals for the Tenth Circuit
Decided January 20, 1969No. 9571PublishedCited by 18 opinions
1Opinion of the Court
HICKEY, Circuit Judge.
Appellee, Ideal Basic Industries, Inc., for itself and its merged affiliate, Pacific Portland Cement Co., sues for refund of income and excess profit taxes paid for the years 1951 through 1954. The trial court granted the refund claimed by appellee. The government appeals. Jurisdiction is conferred by 28 U.S.C. § 1291.
The appeal presents two questions: (1) Are taxpayer’s claims for the years 1951, 1952, and 1954 with respect to the Ada, Oklahoma, plant barred by failure to present a claim for refund within the period of limitations? (2) Is the determination of “Gross…
2Cases cited14 opinions
- Tucker v. AlexanderSupreme Court of the United States · 1927
- United States v. Cannelton Sewer Pipe Co.Supreme Court of the United States · 1960
- Pink v. United StatesCourt of Appeals for the Second Circuit · 1939
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- United Salt Corp. v. CommissionerUnited States Tax Court · 1963
9 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- Computervision Corp. v. United StatesCourt of Appeals for the Federal Circuit · 2006
- Sibyl Herrington v. United StatesCourt of Appeals for the Tenth Circuit · 1969
- Mutual Assurance, Inc. v. United StatesCourt of Appeals for the Eleventh Circuit · 1995
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
13 more not listed; retrieve them via the Exa API.