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COMMISSIONER v. PORTLAND CEMENT CO. OF UTAH

No. 79-1907.

450 U.S. 156 (1981)

COMMISSIONER OF INTERNAL REVENUE v. PORTLAND CEMENT COMPANY OF UTAH.

Supreme Court of United States.

Decided March 3, 1981.

Attorney(s) appearing for the Case

Stuart A. Smith argued the cause for petitioner. With him on the briefs were Solicitor General McCree, Acting Assistant Attorney General Murray, Jonathan S. Cohen, and David English Carmack.

Dennis P. Bedell argued the cause for respondent. With him on the brief were Mark L. Evans, John J. Martin, and Glen E. Fuller.*

JUSTICE POWELL delivered the opinion of the Court.

This case concerns the depletion deduction taken under § 611 of the Internal Revenue Code of 1954, 26 U. S. C. § 611, by a company that mines and manufactures Portland cement. The question presented is whether the company's "first marketable product," for the purpose of determining gross income from mining by the proportionate profits method, is cement, whether sold in bulk or in bags, or only cement sold...

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