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WHITEHALL CEMENT MANUFACTURING CO. v. UNITED STATES

Civ. A. No. 25310.

237 F.Supp. 838 (1965)

The WHITEHALL CEMENT MANUFACTURING COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court E. D. Pennsylvania.

January 25, 1965.

Attorney(s) appearing for the Case

George Craven, Dechert, Price & Rhoads, Philadelphia, Pa., for plaintiff.

John B. Leake, Philadelphia, Pa., for Allentown Portland Cement Co.

Drew J. T. O'Keefe, U. S. Atty., Francis R. Crumlish, Asst. U. S. Atty., Philadelphia, Pa., Louis F. Oberdorfer, Asst. Atty. Gen., C. Moxley Featherston, David A. Wilson, Jr., Thomas F. Field, Dept. of Justice, Washington, D. C., for defendant.

GRIM, District Judge.

The problem this tax case presents is one of defining "gross income from mining" in determining the depletion allowance of an integrated miner-manufacturer of portland cement. Plaintiff seeks to recover certain income and excess profits taxes for the years 1951 through 1956. Being a miner of cement rock, plaintiff is entitled to a percentage depletion deduction from its income (10 per cent under the 1939 Revenue Code, 15 per cent under the 1954...

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