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UNITED MERCURY MINES CO. v. COMMISSIONER OF INT. REV.

No. 15528.

252 F.2d 171 (1958)

UNITED MERCURY MINES COMPANY, a corporation, Petitioner, v. COMMISSIONER OF INTERNAL REVENUE, Respondent.

United States Court of Appeals Ninth Circuit.

February 3, 1958.

Attorney(s) appearing for the Case

John A. Carver, Jr., Dale Clemons, Boise, Idaho, for petitioner.

Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Carolyn R. Just, Attys., Dept. of Justice, Washington, D. C., for respondent.

Before STEPHENS, Chief Judge, and ORR and HAMLEY, Circuit Judges.

ORR, Circuit Judge.

Relying on Oregon Chrome Mines, Inc. v. Comm'r, 9th Cir., 1951, 192 F.2d 783, the Tax Court of the United States sustained a determination of the Commissioner of Internal Revenue, hereafter commissioner, against United Mercury Mines, Inc., a corporation, hereafter taxpayer, that the claim of taxpayer that it was wholly exempted from payment of excess profits taxes for the year 1944, in the sum of $113,453.68, was...

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