450 U.S. 156 67 L.Ed.2d 140 101 S.Ct. 1037 450 U.S. 156 COMMISSIONER OF INTERNAL REVENUE, Petitioner,v.PORTLAND CEMENT COMPANY OF UTAH. No. 79-1907. Argued Jan. 13, 1981. Decided March 3, 1981. Syllabus Respondent mines cement rock and manufactures it into Portland cement. Section 611(a) of the Internal Revenue Code of 1954 allows respondent, as a […]
