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MISSISSIPPI VALLEY PORTLAND CEMENT CO. v. UNITED STATES

Civ. A. Nos. 3970, 3969 and 3968.

347 F.Supp. 240 (1972)

MISSISSIPPI VALLEY PORTLAND CEMENT CO., Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, S. D. Mississippi, Jackson Division.

August 16, 1972.

Attorney(s) appearing for the Case

Vardaman S. Dunn, Jackson, Miss., for plaintiff.

Robert E. Hauberg, U. S. Atty., for defendant.

OPINION OF THE COURT

DAN M. RUSSELL, Jr., Chief Judge.

In the three above numbered causes, plaintiff, a Mississippi corporation, seeks tax refunds paid for five taxable years ending January 31, 1961 through January 31, 1965. Plaintiff operates in two capacities, that of a miner of calcium carbonate rock deposits from its quarries in Mississippi, and as a producer of cement in its cement producing plant located...

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