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RIDDELL v. CALIFORNIA PORTLAND CEMENT COMPANY

No. 16438.

297 F.2d 345 (1962)

R. A. RIDDELL, District Director of Internal Revenue, Los Angeles District, Appellant, v. CALIFORNIA PORTLAND CEMENT COMPANY, Appellee. CALIFORNIA PORTLAND CEMENT COMPANY, Appellant, v. R. A. RIDDELL, District Director of Internal Revenue, Los Angeles District, Appellee.

United States Court of Appeals Ninth Circuit.

January 2, 1962.

Attorney(s) appearing for the Case

Howard A. Heffron, Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, and James P. Turner, Attorneys, Dept. of Justice, Washington, D. C., Laughlin E. Waters, U. S. Atty., Edward R. McHale, and Eugene N. Sherman, Asst. U. S. Attys., Los Angeles, Cal., for Riddell.

Musick, Peeler & Garrett, by Joseph D. Peeler and Stuart T. Peeler, Los Angeles, Cal., for Cal. Portland Cement Co.

Joseph T. Enright, Norman Elliott and Bill B. Betz, Los Angeles, Cal., for Monolith Portland Cement, amici curiae.

Before STEPHENS, BARNES and KOELSCH, Circuit Judges.

BARNES, Circuit Judge.

The District Director of Internal Revenue appeals from a judgment of the district court awarding taxpayer $1,073,612.46 in refund of income taxes previously paid for the taxable years 1951 and 1952. The taxpayer also appeals, as protective procedure, from the court's refusal to classify its product as chemical grade limestone, entitled to a fifteen per cent rate as a depletion allowance. We shall for convenience refer to the District Director...

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