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INTERNATIONAL SALT CO. v. PHILLIPS

No. 1501.

3 F.2d 678 (1925)

INTERNATIONAL SALT CO. v. PHILLIPS, Collector of Internal Revenue.

District Court, M. D. Pennsylvania.

January 20, 1925.

Attorney(s) appearing for the Case

James H. Torrey, of Scranton, Pa., and Henry B. Twombly, of New York City, for plaintiff.

Andrew B. Dunsmore, U. S. Atty., of Wellsboro, Pa., and Nelson T. Hartson, Sol. of Internal Revenue, and Clarence O. Webb, Asst. Atty. Internal Revenue, both of Washington, D. C., for defendant.

WITMER, District Judge.

The International Salt Company, a New Jersey corporation, plaintiff, has instituted this action against the defendant, David W. Phillups, collector of internal revenue, for the recovery of the capital stock tax of $5,866.30 for the year ending June 30, 1919, of the capital stock tax of $6,330.50 for the year ending June 30, 1920, of the capital stock tax of $7,023.50 for the year ending June 30, 1921, and of the capital stock tax of $7,150...

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