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MULGA COAL CO., INC. v. U.S.

No. 86-7597.

825 F.2d 1547 (1987)

MULGA COAL COMPANY, INC., Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant.

United States Court of Appeals, Eleventh Circuit.

August 31, 1987.

Attorney(s) appearing for the Case

Frank W. Donaldson, U.S. Atty., Caryl P. Privett, Asst. U.S. Atty., Birmingham, Ala., David English Carmack & Michael J. Roach, Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Roger M. Olsen, Asst. Atty. Gen., Tax Div., Washington, D.C., for defendant-appellant.

Roy J. Crawford, Cabaniss, Johnston, Gardner, Dumas and O'Neal, Birmingham, Ala., for plaintiff-appellee.

Before TJOFLAT and ANDERSON, Circuit Judges, and HENDERSON, Senior Circuit Judge.

ANDERSON, Circuit Judge:

The question presented in this case is whether coal which the taxpayer, Mulga Coal Co. ("Mulga"), mined and used as fuel for the purpose of drying its own washed coal prior to shipment is subject to the excise tax of 50 cents per ton imposed by § 4121 of the Internal Revenue Code of 1954, 26 U.S.C. § 4121.1 Because the district court correctly concluded that this fuel coal is not subject to the excise...

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