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JONES & LAUGHLIN STEEL CORP. v. UNITED STATES

Civ. A. No. 75-1571.

435 F.Supp. 270 (1977)

JONES & LAUGHLIN STEEL CORPORATION, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, W. D. Pennsylvania.

August 5, 1977.

Attorney(s) appearing for the Case

Carl E. Glock, Jr., Reed, Smith, Shaw & McClay, Pittsburgh, Pa., for plaintiff.

Thomas M. Lawler, Jr., Dept. of Justice, Washington, D. C., Thomas A. Daley, Asst. U. S. Atty., Pittsburgh, Pa., for defendant.

OPINION

SNYDER, District Judge.

This action is a civil refund suit for the recovery of corporate income taxes for the taxable year 1960 in the amount of $111,504.12, attributable to an adjustment made by the District Director of Internal Revenue by which the Plaintiff's iron ore depletion deduction was reduced in the amount of $214,431.00. The case was fully stipulated to the Court and expertly briefed by counsel. We are asked by the Government to find in...

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