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LEHIGH PORTLAND CEMENT COMPANY v. UNITED STATES

Nos. 14584-14586.

334 F.2d 469 (1964)

LEHIGH PORTLAND CEMENT COMPANY v. UNITED STATES of America, Appellant.

United States Court of Appeals Third Circuit.

Decided June 17, 1964.

Order July 1, 1964.

Attorney(s) appearing for the Case

Michael A. Mulroney, Washington, D. C. (C. Moxley Featherston and John B. Jones, Jr., Acting Asst. Attys. Gen. Lee A. Jackson, Melva M. Graney, Attys., Dept. of Justice, Washington, D. C., Drew J. T. O'Keefe, U. S. Atty., of counsel, on the brief), for appellant.

Joseph B. Brennan, Atlanta, Ga. (Arthur Littleton, Philadelphia, Pa., Edward W. Hyland, Allentown, Pa., Willis B. Snell, Washington, D. C., Morgan, Lewis & Bockius, Philadelphia, Pa., Sutherland, Asbill & Brennan, Atlanta, Ga., of counsel, on the brief), for appellee.

Before BIGGS, Chief Judge, and HASTIE and SMITH, Circuit Judges

HASTIE, Circuit Judge.

In the district court the taxpayer, Lehigh Portland Cement Co., obtained a judgment for the refund of income and excess profits taxes which it had paid pursuant to allegedly erroneous assessments for the taxable years 1951, 1952 and 1953. The United States has appealed.

The taxpayer manufactures cement, using as a principal ingredient limestone from its own quarries. Under section 23(m) of the 1939 Internal Revenue Code, as applicable...

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