IOWA LIMESTONE COMPANY v. UNITED STATES

No. 17936.

365 F.2d 63 (1966)

IOWA LIMESTONE COMPANY, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Eighth Circuit.

August 10, 1966.


Attorney(s) appearing for the Case

James Evans Cooney, Des Moines, Iowa, Darrell D. Wiles, St. Louis, Mo., for appellant.

Melva M. Graney, Attorney, Tax Division, Dept. of Justice, Washington, D. C., for appellee; C. Moxley Featherston, Acting Asst. Atty. Gen., and Lee A. Jackson, Chief Appellate Section, Washington, D. C., Donald M. Statton, U. S. Atty., on the brief.

Before MATTHES, MEHAFFY and GIBSON, Circuit Judges.


MATTHES, Circuit Judge.

This case involves the recurring problem of the amount of percentage depletion allowance to which a miner of chemical and metallurgical grade limestone is entitled for income tax purposes. The question was presented to us in Commissioner of Internal Revenue v. Iowa Limestone Company, (same taxpayer), 269 F.2d 398 (8th Cir. 1959), and in Bookwalter v. Centropolis Crusher Company, 272 F.2d 391...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases