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THREE FORKS COAL CO. v. UNITED STATES

No. 3106.

9 F.2d 946 (1925)

THREE FORKS COAL CO. v. UNITED STATES.

District Court, W. D. Pennsylvania.

October 29, 1925.

Attorney(s) appearing for the Case

Horace F. Baker and Harry S. Dunmire, both of Pittsburgh, Pa., for plaintiff.

Walter Lyon, U. S. Atty., and Warren H. Van Kirk, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., and A. W. Gregg, Solicitor of Int. Rev., and A. J. Ward, Sp. Atty., Bureau of Int. Rev., both of Washington, D. C., for the United States.

GIBSON, District Judge.

The Three Forks Coal Company has filed its petition in this court, wherein it seeks a judgment or decree for the return, with interest, of $643 paid to the collector of internal revenue at Cleveland, Ohio, as a special excise tax with respect to carrying on or doing business, as a corporation, for the taxable period ending June 30, 1920, and a like tax of $718 paid to the collector of internal revenue at Pittsburgh, Pa., for the taxable period...

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