FOOD MACHINERY AND CHEMICAL CORPORATION v. UNITED STATES

No. 83-60.

366 F.2d 1007 (1966)

FOOD MACHINERY AND CHEMICAL CORPORATION, a Corporation v. The UNITED STATES.

United States Court of Claims.

October 14, 1966.


Attorney(s) appearing for the Case

Harry R. Horrow, San Francisco, Cal., attorney of record, for plaintiff. Robert W. Morrison, John G. Clancy, and Pillsbury, Madison & Sutro, San Francisco, Cal., of counsel.

Theodore Peyser, Jr., Washington, D. C., with whom was Asst. Atty. Gen. Mitchell Rogovin, for defendant. Lyle M. Turner and Philip R. Miller, Washington, D. C., of counsel.

Before COWEN, Chief Judge, JONES and WHITAKER, Senior Judges, and LARAMORE and DAVIS, Judges.


JONES, Senior Judge.

Taxpayer, Food Machinery and Chemical Corporation (FMC), claims a refund of income tax for the year 1950.1 Taxpayer's claim is based on an allowance for depletion of phosphate shale deposits on the Fort Hall Indian Reservation near Pocatello, Idaho. Since 1948, FMC, under an agreement with J. R. Simplot, lessee of the deposits, received mined phosphate shale for use in the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases