Blue Ridge Stone Corporation v. United States

THOMPSON, Chief Judge.

This action was tried to the Court without a jury; it was brought by the plaintiff, the Blue Ridge Stone Corporation, which is engaged in the business of quarrying and selling rock, against the United States as defendant, for the refund of taxes allegedly improperly assessed and collected by the defendant from the plaintiff for the fiscal years ending March 31, 1952, 1953, and 1954. The plaintiff contends that the product it quarries is “dolomite” rather than “stone” as it was classified by the defendant, and that the depletion allowance it received was therefore less…