RIDDELL v. MONOLITH PORTLAND CEMENT CO.

No. 16914.

301 F.2d 488 (1962)

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

United States Court of Appeals Ninth Circuit.

March 23 and 24, 1962.


Attorney(s) appearing for the Case

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., and Francis C. Whelan, U. S. Atty., Robert H. Wyshak and Eugene N. Sherman, Asst. U. S. Attys., Los Angeles, Cal., for appellant.

Joseph T. Enright, Norman Elliott and Bill B. Betz, Los Angeles, Cal., for appellee.

Before BARNES, HAMLIN and JERTBERG, Circuit Judges.


BARNES, Circuit Judge.

This is another of the "statutory percentage mining depletion allowance" cases, involving taxpayer's 1952 return. We have for consideration the effect on this case, if any, of United States v. Cannelton Sewer Pipe Co., 1960, 364 U.S. 76, 80 S.Ct. 1581, 4 L.Ed.2d 1581, as well as the effect of the previous Monolith decision (Monolith Portland Cement Co. v. United States, 9 Cir. 1959, 269 F.2d 629...

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