Erie Stone Co. v. United States

KLOEB, Chief Judge.

Plaintiffs, hereinafter referred to as “Taxpayers”, filed separate complaints for the recovery of Internal Revenue taxes alleged to have been erroneously assessed against and collected from them by the Commissioner of Internal Revenue. Plaintiff, The Erie Stone Company, was, in the years 1951 through 1953, the owner and operator of two stone quarries, one located at Bluffton, Indiana, and the other at Huntington, Indiana. Plaintiff, Toledo Stone and Glass Sand Company, was, in the years 1951 through 1953, the owner and operator of a stone quarry at Silica, Ohio. Both suits…