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UNITED STATES v. CALIFORNIA PORTLAND CEMENT COMPANY

Nos. 22397, 22397-A, 22398, 22398-A.

413 F.2d 161 (1969)

UNITED STATES of America, Appellant, v. CALIFORNIA PORTLAND CEMENT COMPANY, a corporation, Successor-in-Interest to Arizona Portland Cement Company, a corporation, Appellee. CALIFORNIA PORTLAND CEMENT COMPANY, a corporation, Successor-in-Interest to Arizona Portland Cement Company, a corporation, Cross-Appellee, v. UNITED STATES of America, Cross-Appellant. UNITED STATES of America, Appellant, v. CALIFORNIA PORTLAND CEMENT COMPANY, Appellee. CALIFORNIA PORTLAND CEMENT COMPANY, Cross-Appellant, v. UNITED STATES of America, Cross-Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied July 1, 1969.

Attorney(s) appearing for the Case

Grant W. Wiprud (argued), Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Robert Livingston, Attys., Dept. of Justice, Washington, D. C., Wm. Matthew Byrne, Jr., U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Los Angeles, Cal., for appellant.

Stuart T. Peeler (argued), Joseph D. Peeler, Peter C. Bradford of Musick, Peeler & Garrett, Los Angeles, Cal., for appellee.

Before BARNES, DUNIWAY and ELY, Circuit Judges.

BARNES, Circuit Judge:

This is an appeal from a judgment of the district court awarding taxpayer a refund of income taxes previously paid for the taxable years ending April 30, 1953 to 1959, inclusive. The district court had jurisdiction pursuant to 28 U. S.C. §§ 1346(a) (1) and 1402(a) (1), and we have jurisdiction of the appeal under 28 U.S.C. § 1291.

Initially, the taxpayer maintains that the government is collaterally estopped in the present...

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