A.J. Taft Coal Co. v. United States

FINDINGS OF FACT AND CONCLUSIONS OF LAW

PROPST, District Judge.

UNDERLYING FACTS

During the years in question, April 1, 1978 through June 30, 1980, A.J. Taft Coal Company (Taft) was engaged in the business of surface mining coal in Walker County, Alabama (RT. 22). Taft’s only customer was Alabama Power Company, which also owned the mineral rights to the land mined by Taft (Plaintiff’s Exhibit [hereinafter “P.Ex.”] 3; RT. 22, 25).. Taft sold coal on a washed and on an unwashed basis during the audit period (RT. 22). Coal to be sold on a washed basis was hauled by Taft trucks to the Bankhead…