Legal Opinion
The Whitehall Cement Manufacturing Company, in No. 15603 v. United States of America, in No. 15604
Court of Appeals for the Third Circuit
Decided December 9, 1966No. 15603, 15604PublishedCited by 14 opinions
1Opinion of the Court
OPINION OF THE COURT
WILLIAM F. SMITH, Circuit Judge.
These appeals are from a judgment in favor of the defendant in an action for the refund of federal income taxes for the years 1951 to 1956, inclusive. The opinions of the district court are reported in 237 F.Supp. 838 and 242 F.Supp. 326 and 327. The controversy pertains to the method employed by the court below in the computation of depletion deductions allowable in the years in question. There is no dispute as to the material facts. We find it necessary to consider only the issues raised on the plaintiff’s appeal and these will be…
2Cases cited8 opinions
- Commissioner v. Southwest Exploration Co.Supreme Court of the United States · 1956
- Kirby Petroleum Co. v. CommissionerSupreme Court of the United States · 1946
- Standard Lime and Cement Company (Formerly Known as the Standard Lime and Stone Company) v. The United StatesUnited States Court of Claims · 1964
- Robert A. Riddell, District Director of Internal Fevenue, Former Collector of Internal Revenue v. Victorville Lime Rock Co., a CorporationCourt of Appeals for the Ninth Circuit · 1961
- United States v. Portland Cement Company of Utah, a Utah Corporation, Portland Cement Company of Utah, a Utah Corporation v. United StatesCourt of Appeals for the Tenth Circuit · 1964
3 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Commissioner v. Portland Cement Co. of UtahSupreme Court of the United States · 1981
- United States v. California Portland Cement Co.Court of Appeals for the Ninth Circuit · 1969
- United States v. Ideal Basic Industries, Inc.Court of Appeals for the Tenth Circuit · 1969
- General Portland Cement Co., Cross-Appellant v. United States of America, Cross-AppelleeCourt of Appeals for the Fifth Circuit · 1980
- Barton Mines Corp. v. CommissionerUnited States Tax Court · 1969
9 more not listed; retrieve them via the Exa API.