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Riddell v. Monolith Portland Cement Co., 371 U.S. 537 (1963)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Riddell v. Monolith Portland Cement Co., 371 U.S. 537 (1963)
Riddell v. Monolith Portland Cement Co. No. 528 Decided January 14, 1963 371 U.S. 537
ON PETITION FOR WRIT OF CERTIORARI TO THE UNITED STATES
COURT OF APPEALS FOR THE NINTH CIRCUIT
Syllabus
The Internal Revenue Code of 1939 permitted taxpayers to deduct as a depletion allowance a percentage of "gross income from mining" and defined "mining" as including the "ordinary treatment processes normally applied by mine owners . . . to obtain the commercially marketable mineral product or products." During the taxable year 1952, respondent mined limestone from its own quarry, crushed it, transported the crushed product two miles to its plant, and there, through the addition of other materials and further processing, manufactured the limestone into cement, which it sold.
Held: Respondent’s depletion allowance must be based not upon the value of the finished cement, but upon the value of the product of the "mining" when it reached the crushed limestone stage. United States v. Cannelton Sewer Pipe Co., 364 U.S. 76. Pp. 537-539.
301 F.2d 488 reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," Riddell v. Monolith Portland Cement Co., 371 U.S. 537 (1963) in 371 U.S. 537 Original Sources, accessed July 30, 2025, http://originalsources.com/Document.aspx?DocID=784DKHIKSVZ5G4R.
MLA:
U.S. Supreme Court. "Syllabus." Riddell v. Monolith Portland Cement Co., 371 U.S. 537 (1963), in 371 U.S. 537, Original Sources. 30 Jul. 2025. http://originalsources.com/Document.aspx?DocID=784DKHIKSVZ5G4R.
Harvard:
U.S. Supreme Court, 'Syllabus' in Riddell v. Monolith Portland Cement Co., 371 U.S. 537 (1963). cited in 1963, 371 U.S. 537. Original Sources, retrieved 30 July 2025, from http://originalsources.com/Document.aspx?DocID=784DKHIKSVZ5G4R.
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