QUINN

v.

CALIFORNIA

Citator

Cited By

• United States v. Henderson Clay Prods., 324 F.2d 7 (5th Cir. 1963)
  …ument. It is premised on too narrow a construction of the phrase, “like kind and grade.” The regulation speaks of “like” rather than “the same” or “identical”. In Alabama By-Products Corp. v. Patterson, 5 Cir. 1958, 258 F. 2d 892, cert. den’d 1958, 358 U.S. 930, 79 S.Ct. 318, 3 L.Ed.2d 303, the taxpayer, an integrated miner-manufacturer who would have gained a higher depletion allowance by using the proportionate profits method of determining basis rather than the representative field price, made an argume…
• Iowa Limestone Co. v. United States, 365 F.2d 63 (8th Cir. 1966)
  …of taxpayer’s contention. Representative prices are to be used in the absence of pertinent actual sales. Ames v. United States, 330 F. 2d 770 (9th Cir. 1964); Alabama By-Products Corporation v. Patterson, 258 F. 2d 892 (5th Cir. 1958), cert. denied, 358 U.S. 930, 79 S.Ct. 318, 3 L.Ed.2d 303 (1959). Moreover, we find ample evidence in the record to substantiate the district court’s finding that chemical grade limestone produced from the adjoining Weaver quarry was of such like kind and grade as taxpayer’s as…