Commissioner Vs. Portland Cement Co. of Utah

Decided On : Mar-03-1981

Court : US Supreme Court

LAW: the Treasury Regulations, section 611, Title 26 U.S.C. § 613(c)(1, Regulations 118, Title 26, Title 26, Title 26

ORG: Portland Cement Co., U.S. Supreme Court, Portland Cement Co., Portland Cement Company, THE UNITED STATES COURT OF APPEALS , THE TENTH CIRCUIT, Syllabus, the Internal Revenue Code, the Tax Court, the Court of Appeals, Treasury, Court, Treasury Regulations, Cannelton Sewer Pipe Co., Court, Congress, Pp, Court, Court, the Internal Revenue Code, I Respondent, Portland Cement Co., Cannelton Sewer Pipe Co., Treasury, CFR §, Cement, the Tax Court, The Tax Court, Ideal Basic Industries, Inc., Ideal Basic Industries, The Court of Appeals, the Tenth Circuit, Ideal Basic Industries, Treasury Regulations, Courts of Appeals, Congress, Treasury, CFR, Federal Courts of Appeals, General Portland Cement Co., California Portland Cement Co., the Tax Court, CFR, Congress, Cannelton Sewer Pipe Co., Southwest Exploration Co., General Portland Cement Co., Treasury, CFR, General Portland Cement Co., Southwestern Portland Cement Co., California Portland Cement Co., Cement Manufacturing Co., Treasury, General Portland Cement Co., Congress, Treasury, Court, Treasury Regulations, National Muffler Dealers Assn, Treasury, South Texas Lumber Co., Treasury Regulations, Court, Congress, Helvering v. Wilshire Oil Co., Inc., Court, Cannelton Sewer Pipe Co., Ideal Basic Industries, Helvering v. Mountain Producers Corp., Southwest Exploration Co., Court, Congress, the Treasury Regulation's, General Portland Cement Co., Cement Manufacturing Co., California Portland Cement, CFR §, the Tax Court, Treasury, the Court of Appeals, The Tax Court, TCM, P-H Memo TC, the Internal Revenue Code, § 613(b)(7, § 613(b)(7, Mining , The Tax Court, North Carolina Granite Corp., the Tax Court, the Tax Court, CFR, TCM, P-H Memo TC, Arvonia-Buckingham Slate Co., California Portland Cement Co., Cement Manufacturing Co., Treasury, CFR §, Ideal Basic Industries, Inc., Ideal Basic Industries, CFR, CFR, Emphasis, Treasury, Helvering v. Mountain Producers Corp., Court, Court, California Portland Cement Co.

GPE: Utah, U.S., Utah, U.S., U.S., Portland, United States, United States, Pp, Portland, Utah, Portland, United States, United States, U.S., U.S., United States, United States, United States, U.S., United States, United States, United States, United States, United States, United States, United States, United States, United States, United States, United States, United States, U.S., U.S., United States, United States, United States, Utah, Portland, Treas, U.S., United States, United States, United States, United States, Treas, Treas, Treas, Treas, Treas, United States, U.S., U.S., U.S., United States, Treas

CARDINAL: 450, 450, 450, 614, 724, 611, 26, 611, 1, 2, 3, 4, two, 26, 1.613, two, 1.613-4, 6, 1.613-4(d)(4)(i, 8, 9, 10, 12, 13, 14, 404, 122, 395, 36, 77,137, 404, 125, 614, 724, 15, 449, 611, 16, 26, 1.613, 628, 321, 413, 161, 26, 1.613, 364, 81, 322, 26, 17, 326, 435, 504, 508, 510, 168, 369, 468, 473, 1.613, 18, 26, 613(c)(4)(F, 333, 26, 394, 281, 19, one, 20, 404, 125-127, 21, 350, 364, 8, 628, 330, 369, 474, 413, 169, 26, 1.613(d)(3)(iii, 23, 1, two, 26, 613(c)(2, 4, 36, 578, 579, 77.137, 582, 2, 3, 613, 26, 26, 4, 1, 6, two, 26, 5, 6, 8, 26, 56, 9, approximately 92-94%, 10, 12, 26, 1.613-4, 13, 36, 578, 77, 137, 582, 14, 54, 445, 985, 404, 15, 628, 321, 426, 484, 413, 161, 369, 468, 16, 103, 19.23, 111, 118, 39.23(m)-(e)(3, 118, 265, 4)(i, 26, 4)(i, 178, 17, 1.613(d)(3)(iii, 614, 724, 725, 404, 122, 395, 404, 125, 614, 726, 18, 1.613, 1.613, 19, 23, 611, 322, 20, 303, 22, 413, 170, 1.613-5(c)(4)(ii, 23, 6

DATE: 1981, 1981, 79-1907, January 13, 1981, March 3, 1981, 1954, the tax years, 1954, 1960, 1980, the tax years, the tax years, 1968, 1969, 1977, 1980, 1980, 1980, 1980, 80-1211, 1969, 1980, 1956, 1.613-4(d)(3, 1980, 1970, 1966, 411 U. S. 546, 1973, 1967, 1979, 1948, 1978, 1969, 1944, 1939, 1960, 1938, 1980, 1.613-5(c)(4)(ii, 1977, 1954, tax years, October 9, 1969, 1964 ed., tax years, October 9, 1969, 1976 ed., 1980, three tax years, March 31, 1970, 1971, 1972, 1980, 1281,, 1291, 1971, the tax years, tax year 1970, tax year 1971, tax year 1972, each year, 1.613-4(d)(4)(ii, 1980, tax years 1970, 1971, 1972, 1970, 1971, 1980, 80-1211, 1970, 1969, 1966, 1940, 1.613-4(d)(4, 1940, 1943, 1953, 1968, 1980, 1972-1 Cum, 1980, 1980, 1968, 1969, 1980, 1.613-5(c)(4)(ii, 1980, 1936, 1972, 1972, 1972

ORDINAL: first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, first, second, first

PERCENT: 450 U. S., 450 U. S. 170 , 450 U. S., 15%, 14%, 6-8%

PERSON: Cannelton, POWELL, J., POWELL, Reg, Correll, Fulman, Bingler, Johnson, Douglas v. Commissioner, Cannelton, Cannelton, Cannelton, Supp, Reg, Golsen v. Commissioner, T.C. 742, Reg, Regs, Regs, Regs, Reg, Bull, Reg, Bull, Douglas, Regs

NORP: §, §, §§, §, §, §, §, §, §, §

MONEY: 26 U.S.C. , 55,410.88, 66,667.45, 64,590.41, 44,200, 41,509, 7,175

PRODUCT: 323, CFR §§ 1.613(d)(1)(ii)(e, CFR §§ 1.613-4(d)(4)(i, CFR §§ 1.613-4(d)(1

WORK_OF_ART: Cartwright

QUANTITY: about one cubic inch, about 12 miles, 50 miles