United States v. Sapulpa Brick and Tile Corporation

PHILLIPS, Circuit Judge.

Sapulpa Brick and Tile Corporation 1 brought this action against the United States on a claim for refund of income taxes paid for the year 1953. The taxpayer is engaged in the business of mining brick and tile clay and processing it into burnt brick and tile. The taxpayer owns in fee simple a tract of land upon which its clay pit and brick and tile plant are located. In making burnt brick and tile, the taxpayer carries out the following processes:(a) The clay is mined by a power shovel and loaded into dump cars which carry the clay to the plant adjoining the clay…