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INDUSTRIAL AGGREGATE COMPANY v. UNITED STATES

No. 16346.

284 F.2d 639 (1960)

INDUSTRIAL AGGREGATE COMPANY, a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

November 29, 1960.

Attorney(s) appearing for the Case

Hayner N. Larson, Minneapolis, Minn., for appellant; and Jack D. Gage, Minneapolis, Minn., on the brief.

C. Guy Tadlock, Atty., Dept. of Justice, Washington, D. C., for appellee; and Charles K. Rice, Asst. Atty. Gen., Lee A. Jackson, Robert N. Anderson, and Fred Youngman, Attys., Dept. of Justice, Washington, D. C., and Fallon Kelly, U. S. Dist. Atty., St. Paul, Minn., on the brief.

Before SANBORN, WOODROUGH and BLACKMUN, Circuit Judges.

BLACKMUN, Circuit Judge.

This corporate taxpayer, Industrial Aggregate Company, has sued to recover a portion of the federal excess profits tax it paid for the calendar year 1951. The trial court dismissed the taxpayer's complaint and this appeal followed.1

Whether the taxpayer is entitled to prevail depends upon the tax treatment to be afforded to items aggregating $102,110.07 paid by it in 1952. If, in the determination of the...

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