Monolith Portland Cement Co. v. United States

This cause came for trial on March 21, 1958. The Court having heard and considered all the evidence, stipulations of facts, exhibits, memoranda and argument of counsel, makes the following findings of fact and conclusions of law:

Findings of Fact

I

During all times herein mentioned, the plaintiff, Monolith Portland Cement Company, a Nevada corporation, was and now is a corporation duly qualified to conduct, and is conducting, business in the State of California, with its principal office in the City of Los Angeles, State of California.

II

This is an action for refund of corporation income taxes for the year 1951. The taxes herein involved were paid by plaintiff to Robert A. Riddell, District Director of Internal Revenue, Los Angeles District, Los Angeles, California.

III

During the entire year 1951 plaintiff mined a calcium carbonate rock generally known as “limestone”, which it processed by the usual and customary process steps applied in the cement industry to obtain any of the various types of Portland cement. Said processes were applied by plaintiff at its cement plant at Monolith, California, adjacent to the quarry from which plaintiff mines the limestone. The process…