KAISER STEEL CORPORATION v. UNITED STATES

No. 22272.

411 F.2d 335 (1969)

KAISER STEEL CORPORATION, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

Rehearing Denied July 23, 1969.


Attorney(s) appearing for the Case

Edward J. Ruff (argued), George E. Link, Fielding H. Lane, Thelen, Marrin, Johnson & Bridges, San Francisco, Cal., for appellant.

Grant W. Wiprud (argued), Mitchell Rogovin, Asst. Atty. Gen., Lee A. Jackson, Stephen H. Paley, Attys., Dept. of Justice, Washington, D. C., Cecil F. Poole, U. S. Atty., Richard L. Carico, Asst. U. S. Atty., San Francisco, Cal., for appellee.

Before MERRILL, DUNIWAY, and HUFSTEDLER, Circuit Judges.


HUFSTEDLER, Circuit Judge:

Kaiser Steel Corporation ("Kaiser") sued to recover a refund of federal income taxes for its fiscal years 1949 and 1950. From a judgment for the Government, Kaiser appeals.

The action involves the determination of the appropriate percentage depletion allowance to which Kaiser was entitled by reason of its mining of iron ore and coking coal which it consumed in manufacturing steel at its Fontana, California, plant. Kaiser attacks...

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