UNITED STATES v. UTCO PRODUCTS

No. 5823.

257 F.2d 65 (1958)

UNITED STATES of America, Appellant, v. UTCO PRODUCTS, Inc., a Utah corporation, Appellee.

United States Court of Appeals Tenth Circuit.

June 10, 1958.


Attorney(s) appearing for the Case

Sheldon I. Fink, Atty., Dept. of Justice (Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson and Harry Baum, Attys., Dept. of Justice, Washington, D. C., and A. Pratt Kesler, U. S. Atty., Salt Lake City, Utah, were with him on the brief), for appellant.

Hardin A. Whitney, Jr., Salt Lake City, Utah (Oscar W. Moyle, Jr., Salt Lake City, Utah, was with him on the brief), for appellee.

Before BRATTON, Chief Judge, and PHILLIPS and BREITENSTEIN, Circuit Judges.


PHILLIPS, Circuit Judge.

Utco Products, Inc.,1 a Utah corporation, brought an action in the United States District Court for the District of Utah, under 28 U.S.C.A. § 1346, against the United States seeking a refund of income taxes paid for the years 1951, 1952 and 1953, with interest.

During those years the taxpayer was engaged in the mining and processing of perlite. It mined perlite from its deposit located near Milford...

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