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SOUTHWESTERN PORTLAND CEMENT CO. v. UNITED STATES

No. 24070.

435 F.2d 504 (1970)

SOUTHWESTERN PORTLAND CEMENT COMPANY, a corporation, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, Ninth Circuit.

Rehearing Denied January 28, 1971.

Attorney(s) appearing for the Case

Harrison Harkins (argued), of Parker, Milliken, Kohlmeier, Clark & O'Hara, Los Angeles, Cal., for appellant.

Grant W. Wiprud (argued), Tax Division, Johnnie M. Walters, Asst. Atty. Gen., Washington, D. C., William M. Byrne, Jr., U. S. Atty., Robert Livingston, Asst. U. S. Atty., Los Angeles, Cal.; Edwin L. Miller, Jr., U. S. Atty., San Diego, Cal., for appellee.

Before CHAMBERS, WRIGHT and KILKENNY, Circuit Judges.

KILKENNY, Circuit Judge:

This is an appeal from a judgment denying the appellant a refund of corporate income and excess profits taxes levied for the years 1952 through 1956.

In November of 1960, the appellant elected to have the provisions of Section 613(c) (2) and (4) (F) of the Internal Revenue Code of 1954 applied to its taxable years of 1952 through 1956.1 Section 613(c) (4) (F) provides that the cost of mining in the case...

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