RIDDELL v. CALIFORNIA PORTLAND CEMENT COMPANY

No. 18506.

330 F.2d 16 (1964)

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

United States Court of Appeals Ninth Circuit.

April 2, 1964.


Attorney(s) appearing for the Case

John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney and Michael Mulroney, Attys., Dept. of Justice, Washington, D. C., Francis C. Whelan, U. S. Atty. and Loyal E. Keir, Asst. U. S. Atty., Chief Tax Section, Los Angeles, Cal., for appellant.

Musick, Peeler & Garrett, Joseph D. Peeler and Stuart T. Peeler, Los Angeles, Cal., for appellee.

Before BARNES, JERTBERG and KOELSCH, Circuit Judges.


JERTBERG, Circuit Judge:

The prior history of this controversy is fully set out in our opinion in Riddell v. California Portland Cement Company, 297 F.2d 345 (9th Cir. 1962), and need not be repeated here. In that case we noted that the taxpayer had elected to take the pre-kiln seed cutoff point as to all taxable years here involved, pursuant to Public Law 86-781 § 4, 74 Stat. 1017, 1018, 26 U.S.C. § 613 note. We remanded...

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