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CONSOLIDATED COAL CO. v. U.S.

Nos. Civ. A. Nos. 88-1604, 89-1051 and 90-1890.

880 F.Supp. 405 (1992)

CONSOLIDATION COAL COMPANY, Consol Pennsylvania Coal Company, and Itmann Coal Company, Plaintiffs, v. UNITED STATES of America and Lawrence A. Gibbs, Commissioner of the Internal Revenue Service, Defendants. USX CORPORATION, Formerly United States Steel Corporation, Plaintiff, v. UNITED STATES of America and Michael J. Murphy, Acting Commissioner of Internal Revenue Service, Defendants. U.S. STEEL MINING CO., INC., and USX Corporation, Plaintiffs, v. UNITED STATES of America and Fred T. Goldberg, Commissioner of the Internal Revenue Service, Defendants.

United States District Court, W.D. Pennsylvania.

December 16, 1992.

Attorney(s) appearing for the Case

Letitia W. Worley, Gary W. Walsh, USX Corp. Law Dept., Pittsburgh, PA, for U.S. Steel Mining Co., Inc., USX Corp.

Thomas W. Corbett, Jr., Pamela J. Grimm, Michelle O. Gutzmer, U.S. Attorney's Office, Pittsburgh, PA, R. Scott Clarke, Lawrence P. Blaskopf, U.S. Dept. of Justice, Tax Div., Washington, DC, for U.S. and Fred T. Goldberg.

MEMORANDUM OPINION

LEE, District Judge.

Each of the three consolidated actions for tax refunds1 raises the same single issue of law: whether coal used by each of the plaintiffs as fuel to dry coal that they produced for sale was "used in a mining process" so as to be exempt from taxation otherwise imposed by Section 4121 of the Internal Revenue Code, 26 U.S.C. § 4121.

The parties have filed joint Stipulations (Document...

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