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UNITED STATES v. IDEAL BASIC INDUSTRIES, INC.

No. 9571.

404 F.2d 122 (1968)

UNITED STATES of America, Appellant, v. IDEAL BASIC INDUSTRIES, INC., Appellee.

United States Court of Appeals Tenth Circuit.

Rehearing Denied January 20, 1969.

Attorney(s) appearing for the Case

Grant W. Wiprud, Atty., Dept. of Justice, Washington, D. C. (Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert Livingston and Thomas L. Stapleton, Attys., Dept. of Justice, Washington, D. C., with him on brief) for appellant.

Claude M. Maer, Jr., Denver, Colo., (Lawrence W. Treece, Denver, Colo., and Pillsbury, Madison & Sutro, San Francisco, Cal., with him on brief), for appellee.

Before MARVIN JONES, LEWIS and HICKEY, Circuit Judges.

HICKEY, Circuit Judge.

Appellee, Ideal Basic Industries, Inc., for itself and its merged affiliate, Pacific Portland Cement Co., sues for refund of income and excess profit taxes paid for the years 1951 through 1954. The trial court granted the refund claimed by appellee. The government appeals. Jurisdiction is conferred by 28 U.S.C. § 1291.

The appeal presents two questions: (1) Are taxpayer's claims for the years 1951, 1952, and 1954 with respect to...

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