United States v. Monolith Portland Midwest Company, Monolith Portland Cement Company v. R. A. Riddell, District Director of Internal Revenue, Los Angeles, District

336 F.2d 402 UNITED STATES of America, Appellant, v. MONOLITH PORTLAND MIDWEST COMPANY, Appellee. MONOLITH PORTLAND CEMENT COMPANY, Appellant, v. R. A. RIDDELL, District Director of Internal Revenue, Los Angeles, District, Appellee. No. 18505. No. 18776. United States Court of Appeals Ninth Circuit. August 22, 1964. Rehearing Denied October 1, 1964. John B. Jones, Jr., Acting Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Dept. of Justice, Washington, D. C., Francis C. Whelan, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section; Los Angeles, Cal., for appellants (in 18505) and appellee (in 18776). Joseph T. Enright, Norman Elliott, Bill B. Betz, Los Angeles, Cal., for appellee (in 18505) and appellant (in 18776). Before BARNES and JERTBERG, Circuit Judges, and McNICHOLS, District Judge. BARNES, Circuit Judge: 1 Two actions have been consolidated on appeal because of common questions of law and fact. In No. 18505 the government appeals from a judgment for Monolith Portland Midwest Company (hereinafter referred to sometimes as Midwest) denying income taxes for the taxable years 1951 and 1952. In No. 18776 Monolith Portland Cement Company (hereinafter referred to…