ELGIN STANDARD BRICK MFG. CO. v. UNITED STATES

Civ. A. No. 936.

153 F.Supp. 279 (1957)

ELGIN STANDARD BRICK MANUFACTURING COMPANY v. UNITED STATES of America.

United States District Court W. D. Texas, Austin Division.

June 12, 1957.


Attorney(s) appearing for the Case

A. F. Cramer, Houston, Tex., and Jay H. Brown, Frank C. Erwin, Jr., and Hart, Brown, Sparks & Erwin, Austin, Tex., for plaintiff.

Charles K. Rice, Asst. Atty. Gen., Gerard J. O'Brien, Atty., Dept. of Justice, Washington, D. C., and Russell B. Wine, U. S. Atty., San Antonio, Tex., for defendant.


RICE, Chief Judge.

This suit is for the recovery of income and excess profits taxes, and interest thereon, heretofore assessed against, and collected from, plaintiff by defendant for plaintiff's taxable years 1951, 1952, and 1953.

The suit arises under the provisions of the Internal Revenue Code of 1939. Section 114(b) (4) (A), 26 U.S.C.A. § 114 (b) (4) (A), provides that in the case of certain specified mines and natural deposits, the allowance for depletion...

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