I used to do magic mushies back in the day, lol. I never saw one that didn't grow directly out of cow poo, we had to go running through cow paddocks to find them. I know of 2 varieties, and that is neither of them. And yep it should turn a blue colour inside the stem if you bust it.
Remember eating the wrong mushrooms does kill, so dont ever do it unless you are 100%sure. Its not worth the risk.