VULCAN MATERIALS COMPANY v. SAUBER

No. 13565.

306 F.2d 65 (1962)

VULCAN MATERIALS COMPANY, Plaintiff-Appellant, v. Ernest J. SAUBER, District Director of Internal Revenue, and D. J. Luippold, Acting District Director of Internal Revenue, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

Rehearing Denied July 27, 1962.


Attorney(s) appearing for the Case

Austin L. Wyman, Stella Clinton, Chicago, Ill., Lee C. Bradley, Jr., Birmingham, Ala., Cummings & Wyman, Chicago, Ill., for plaintiff-appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Kenneth E. Levin, Attorney, Tax Division, U. S. Department of Justice, Washington, D. C., James P. O'Brien, U. S. Atty., Chicago, Ill., Lee A. Jackson, Melva M. Graney, Attorneys, Department of Justice, Washington, D. C., for appellee.

Before SCHNACKENBERG, KILEY and SWYGERT, Circuit Judges.


SWYGERT, Circuit Judge.

This is an appeal from a decision of the District Court denying a refund of income taxes paid under protest pursuant to deficiency assessments of the Director of Internal Revenue for the years 1951 and 1952 against taxpayer, Vulcan Materials Company,1 a New Jersey corporation doing business in Illinois. During these years taxpayer owned and operated stone quarries at three locations, one near Racine, Wisconsin,...

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