UNITED STATES DISTRICT COURT, WESTERN DISTRICT OF PENNSYLVANIA
July 8, 1959
STANDARD CLAY MANUFACTURING COMPANY, Plaintiff,
UNITED STATES of America, Defendant
The opinion of the court was delivered by: MARSH
Plaintiff brought this action pursuant to § 1346(a)(1), 28 U.S.C.A., to recover income taxes in the amount of $ 65,747.28 alleged to have been erroneously and illegally collected by the defendant for the taxable years 1953, 1954 and 1955.
The defendant counterclaimed for an alleged underpayment of the 1955 tax. Upon due consideration of the stipulations, evidence and briefs, the court makes the following
Findings of Fact
1. Plaintiff is a corporation organized and existing under the laws of the Commonwealth of Pennsylvania and having its principal place of business in Fallston, Beaver County, Pennsylvania, within this district.
2. During the years in question, the plaintiff was in the business of mining fire clay from an underground mine. In a plant adjacent to the mine, it processed this clay into a variety of burnt clay products, including building brick, face brick, fire brick, ladle brick and facing tile; also a negligible amount of clay was ground and screened and sold in bags.
3. The clay which plaintiff extracted from its mine was a plastic fire, or refractory, clay having a pyrometric cone equivalent (P.C.E.)
ranging from 19 to 29. This clay was suitable for making low-duty fire clay brick and low-duty fire clay mortar.
4. Plaintiff mined and used, for the purposes of manufacturing brick, tile, fire brick and other similar products, fire clay in the following quantities:
1953 40,218.97 tons
1954 40,651.25 tons
1955 44,220.863 tons
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