United States v. Light Aggregates, Inc.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• taxpayer’s raw shale was its first product fit for industrial use and consumption under the rationale of the Cannelton case, despite the fact that taxpayer did not sell shale in its raw state
• shale processed into lightweight aggregate

Source: CourtListener parenthetical corpus (CC0).

Cited by

13 cases in this archive cite this case.

• United States v. California Portland Cement Co.
  Ninth Circuit· 1969-06-04· cited 21×
• Barton Mines Corporation, and Cross-Appellee v. Commissioner of Internal Revenue, and Cross-Appellant
  Second Circuit· 1971-07-19· cited 17×
• Barton Mines Corp. v. Commissioner
  U.S. Tax Court· 1969-11-13· cited 14×
• Solite Corporation v. United States
  Fourth Circuit· 1967-03-30· cited 13×
• The Dow Chemical Company v. Commissioner of Internal Revenue
  Sixth Circuit· 1970-10-12· cited 9×
• Iowa Limestone Company v. United States
  Eighth Circuit· 1966-08-10· cited 8×
• Henderson Clay Products v. United States
  Fifth Circuit· 1967-04-11· cited 5×
• Monsanto Co. v. Commissioner
  U.S. Tax Court· 1986-06-18· cited 2×
• Jones & Laughlin Steel Corp. v. United States
  W.D. Pennsylvania· 1977-08-05· cited 2×
• Featherlite Company of San Antonio v. United States
  Fifth Circuit· 1969-01-28· cited 1×
• Woodville Lime Products Co. v. United States
  N.D. Ohio· 1966-12-30· cited 1×
• Unnamed case
  Ninth Circuit· 1969-07-01
• Solite Corp. v. United States
  E.D. Virginia· 1966-05-16

Cites

13 cases in this archive are cited by this case.

• United States v. Cannelton Sewer Pipe Co.
  Supreme Court· 1960-06-27· cited 127×
• Riddell v. Monolith Portland Cement Co.
  Supreme Court· 1963-02-25· cited 37×
• Robert A. Riddell, District Director of Internal Fevenue, Former Collector of Internal Revenue v. Victorville Lime Rock Co., a Corporation
  Ninth Circuit· 1961-06-23· cited 28×
• Standard Realization Company v. United States
  Seventh Circuit· 1961-04-11· cited 22×
• Virginia Greenstone Company, Incorporated v. United States
  Fourth Circuit· 1962-09-24· cited 21×
• United States v. Portland Cement Company of Utah, a Utah Corporation, Portland Cement Company of Utah, a Utah Corporation v. United States
  Tenth Circuit· 1964-11-25· cited 20×
• Commissioner of Internal Revenue v. Albin C. Halquist and Madeline E. Halquist
  Seventh Circuit· 1961-06-05· cited 19×
• R. A. Riddell, District Director of Internal Revenue, Los Angeles District v. Monolith Portland Cement Co.
  Ninth Circuit· 1962-03-24· cited 15×
• Riddell v. California Portland Cement Co.
  Ninth Circuit· 1962-01-02· cited 14×
• Morton Salt Company, a Corporation v. The United States
  Court of Claims· 1963-05-10· cited 13×
• United States v. Longhorn Portland Cement Company
  Fifth Circuit· 1964-04-08· cited 10×
• E. O. Bookwalter, District Director of Internal Revenue v. Centropolis Crusher Company
  Eighth Circuit· 1962-06-27· cited 8×
• Light Aggregates, Inc. v. United States
  D. South Dakota· 1963-12-21· cited 1×