MORTON SALT COMPANY v. UNITED STATES

No. 142-58.

316 F.2d 931 (1963)

MORTON SALT COMPANY, a Corporation v. The UNITED STATES.

United States Court of Claims.

May 10, 1963.


Attorney(s) appearing for the Case

Lloyd M. McBride, Chicago, Ill., for plaintiff. Robert B. Gerrie and McBride, Baker, Wienke & Schlosser, Chicago, Ill., were on the brief.

John F. Murray, Washington, D. C., with whom was Asst. Atty. Gen., Louis F. Oberdorfer, for defendant; Edward S. Smith and Charles Mehaffy, Washington, D. C., were on the brief.

Before JONES, Chief Judge, and WHITAKER, LARAMORE, DURFEE and DAVIS, Judges.


JONES, Chief Judge.

Plaintiff, an Illinois corporation having its principal place of business in Chicago, is engaged in the pursuit of extracting, processing, and selling salt in its various forms and grades. As a salt producer, plaintiff is entitled to deduct from its income and excess profits taxes amounts based upon an allowance for the depletion of its mineral resources. Plaintiff seeks a refund of its taxes for the years 1951, 1952, 1953, and 1954 on the ground...

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