Legal Opinion
Dragon Cement Company, Inc. v. United States
Court of Appeals for the First Circuit
Decided May 14, 1957No. 5186PublishedCited by 24 opinions
1Opinion of the Court
MAGRUDER, Chief Judge.
Appellant, a Maine corporation, in its capacity as successor (by merger effective November 30, 1951) to Lawrence Portland Cement Company, a Pennsylvania corporation, brought this action in the United States District Court for the District of Maine, seeking recovery of federal income and excess profits taxes for the period January 1 to November 30, 1951, in the amount of $483,522.19, with interest. The facts were not in dispute and were recited in a stipulation. Both parties having moved for summary judg ment, the district court on September 24, 1956, entered a judgment…
2Cases cited4 opinions
- Manhattan General Equipment Co. v. Commissioner of Internal RevenueSupreme Court of the United States · 1936
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
- T. L. Townsend, Acting District Director of Internal Revenue v. The Hitchcock CorporationCourt of Appeals for the Fourth Circuit · 1956
- United States v. Sapulpa Brick and Tile CorporationCourt of Appeals for the Tenth Circuit · 1956
3Cited by24 opinions
- Cannelton Sewer Pipe Company v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Commissioner of Internal Revenue v. Iowa Limestone CompanyCourt of Appeals for the Eighth Circuit · 1959
- Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-AppellantCourt of Appeals for the Second Circuit · 1971
- Iowa Limestone Co. v. CommissionerUnited States Tax Court · 1957
- R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. Monolith Portland Cement Co.Court of Appeals for the Ninth Circuit · 1962
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