No. 7028.

315 F.2d 169 (1963)

UNITED STATES of America, Appellant, v. PORTLAND CEMENT COMPANY OF UTAH, a Utah corporation, Appellee.

United States Court of Appeals Tenth Circuit.

Rehearing Denied April 12, 1963.

Attorney(s) appearing for the Case

Melva M. Graney, Atty., Dept. of Justice (William T. Thurman, U. S. Atty., Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson and Robert L. Waters, Attys., Dept. of Justice, on the brief), for appellant.

Glen E. Fuller, Salt Lake City, Utah (Jack R. Decker, Salt Lake City, Utah, on the brief), for appellee.

Before BRATTON, LEWIS and SETH, Circuit Judges.

BRATTON, Circuit Judge.

Portland Cement Company of Utah, a so-called miner-manufacturer, sought in this action to recover refund of income taxes paid for the years 1954, 1955, and 1956. Legal right to the refund was asserted on the ground that the base for depletion allowance of the taxpayer was sales of finished cement, not a certain kind of limestone. Judgment was entered for the taxpayer. On appeal, the judgment was reversed and the cause was remanded for a new...

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