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U. S. v. CANNELTON SEWER PIPE CO.

No. 513.

364 U.S. 76 (1960)

UNITED STATES v. CANNELTON SEWER PIPE CO.

Supreme Court of United States.

Decided June 27, 1960.

Attorney(s) appearing for the Case

Ralph S. Spritzer argued the cause for the United States. With him on the brief were Solicitor General Rankin, Acting Assistant Attorney General Heffron, Melva M. Graney and James P. Turner.

Erwin N. Griswold argued the cause for respondent. With him on the brief was Howard P. Travis.

Robert E. Lee Hall and Richard L. Hirshberg filed a brief for the National Coal Association, as amicus curiae.

MR. JUSTICE CLARK delivered the opinion of the Court.

This income tax refund suit involves the statutory percentage depletion allowance to which respondent, an integrated miner-manufacturer of burnt clay products from fire clay and shale, is entitled under the Internal Revenue Code of 1939.1

The percentage granted by the statute is on respondent's "gross income from mining." It defines "mining" to include the "ordinary treatment...

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