Legal Opinion
Sparta Ceramic Company v. United States
District Court, N.D. Ohio
Decided November 12, 1958No. Civ. A. 32342PublishedCited by 9 opinions
1Opinion of the Court
WEICK, District Judge.
This action is for refund of income and excess profits taxes, in the amount of $74,436.27, which are alleged to have been erroneously and illegally collected for the year 1951.
The taxpayer is an Ohio corporation engaged in the business of mining clay and shale and manufacturing floor and wall tile therefrom. Its mines and plant (which was adjacent thereto) are located at Sparta, Ohio.
Taxpayer claims that it overpaid its taxes by reason of the failure of the Commissioner of Internal Revenue to allow an additional deduction for percentage depletion of clays and shale…
2Cases cited14 opinions
- United States v. Cherokee Brick & Tile CompanyCourt of Appeals for the Fifth Circuit · 1955
- Dragon Cement Company, Inc. v. United StatesCourt of Appeals for the First Circuit · 1957
- United States v. Merry Brothers Brick and Tile Company, United States of America v. Reliance Clay Products CompanyCourt of Appeals for the Fifth Circuit · 1957
- International Talc Co. v. CommissionerUnited States Tax Court · 1950
- United States v. Sapulpa Brick and Tile CorporationCourt of Appeals for the Tenth Circuit · 1956
9 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Cannelton Sewer Pipe Company v. United StatesCourt of Appeals for the Seventh Circuit · 1959
- Commissioner of Internal Revenue v. Iowa Limestone CompanyCourt of Appeals for the Eighth Circuit · 1959
- Halquist v. CommissionerUnited States Tax Court · 1959
- Monolith Portland Cement Co. v. United StatesCourt of Appeals for the Ninth Circuit · 1959
- United States v. Sparta Ceramic Co.Court of Appeals for the Sixth Circuit · 1960
4 more not listed; retrieve them via the Exa API.