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PACIFIC CLAY PRODUCTS v. UNITED STATES

No. 18443.

332 F.2d 156 (1964)

PACIFIC CLAY PRODUCTS, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals Ninth Circuit.

May 8, 1964.

Attorney(s) appearing for the Case

Parker, Milliken, Kohlmeier, Clark & O'Hara, Harrison Harkins, Los Angeles, Cal., for appellant.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, Melva M. Graney, Michael Mulroney, Attys., Dept. of Justice, Washington, D. C., Francis C. Whelan, U. S. Atty., Loyal E. Keir, Asst. U. S. Atty., Chief, Tax Section, Los Angeles, Cal., for appellee.

Before BARNES, JERTBERG and KOELSCH, Circuit Judges.

KOELSCH, Circuit Judge.

This is an appeal in an action by Pacific Clay Products Corporation to recover income taxes paid in 1951 and 1952.

The question is whether, for depletion allowance purposes, the trial court improperly classified as "brick and tile clay" rather than "refractory and fire clay" certain clays owned and mined by Pacific. The respective tax allowances to an owner who mines these clays are 5% and 15% of his gross income from mining. I.R.C...

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