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ERIE STONE COMPANY v. UNITED STATES

Civ. Nos. 8005, 8006.

181 F.Supp. 942 (1960)

ERIE STONE COMPANY, a Corporation, Plaintiff, v. UNITED STATES of America, Defendant. TOLEDO STONE & GLASS SAND COMPANY, a Corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court N. D. Ohio, W. D.

March 18, 1960.

Attorney(s) appearing for the Case

Shumaker, Loop & Kendrick, Ross W. Shumaker, Toledo, Ohio, for plaintiffs.

Russell E. Ake, U. S. Atty., Cleveland, Ohio, Richard M. Colasurd, Asst. U. S. Atty., Toledo, Ohio, Howard A. Heffron, Acting Asst. Atty. Gen., Lyle M. Turner, Charles W. Mehaffy, Peter J. Donahue, Attys., Dept. of Justice, Washington, D. C., for defendant.

KLOEB, Chief Judge.

Plaintiffs, hereinafter referred to as "Taxpayers", filed separate complaints for the recovery of Internal Revenue taxes alleged to have been erroneously assessed against and collected from them by the Commissioner of Internal Revenue. Plaintiff, The Erie Stone Company, was, in the years 1951 through 1953, the owner and operator of two stone quarries, one located at Bluffton, Indiana, and the other at Huntington, Indiana. Plaintiff, Toledo Stone...

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