ST. JOSEPH LEAD COMPANY v. UNITED STATES

No. 206, Docket 27102.

299 F.2d 348 (1962)

ST. JOSEPH LEAD COMPANY, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals Second Circuit.

Decided February 13, 1962.


Attorney(s) appearing for the Case

Robert M. Morgenthau, U. S. Atty., for the S. D. New York, New York City (Vincent L. Broderick and Robert Arum, Ass't U. S. Attys., New York City, on the brief), for defendant-appellant.

Carl J. Marold, Boston, Mass. (D. Bret Carlson of Debevoise, Plimpton & McClean, New York City, on the brief), for plaintiff-appellee.

Before MEDINA, SMITH and HAYS, Circuit Judges.


HAYS, Circuit Judge.

This action was brought by St. Joseph Lead Company for refund of an overpayment of Federal income taxes for the year 1949. The government appeals from an order of the District Court granting St. Joseph's motion for summary judgment.1 We affirm.

Appellee, a New York corporation, owned and operated several lead mining properties in Missouri. The major part of its product was derived from newly mined ore. A much...

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