PORTLAND CEMENT CO. OF UTAH v. C. I. R.

No. 78-1290.

614 F.2d 724 (1980)

PORTLAND CEMENT COMPANY OF UTAH, a corporation, Appellee, v. COMMISSIONER OF INTERNAL REVENUE, Appellant.

United States Court of Appeals, Tenth Circuit.

Decided February 5, 1980.


Attorney(s) appearing for the Case

David English Carmack, Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Grant W. Wiprud, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the brief), for appellant.

Glen E. Fuller, Salt Lake City, Utah, for appellee.

Before SETH, Chief Judge, and McKAY and LOGAN, Circuit Judges.


PER CURIAM.

This is another chapter in the litigation concerning the application of the depletion allowance to the mining of cement rock and the manufacture of cement. The appellee in its brief states that this is its sixth appearance in this court on the issue. The fifth was in Portland Cement Co. of Utah v. United States, 412 F.2d 894 (10th Cir.). We also handed down an opinion in United States v. Ideal Basic Industries...

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