LITTLE CAHABA COAL CO. v. UNITED STATES

Nos. 3153 and 3154.

15 F.2d 863 (1926)

LITTLE CAHABA COAL CO. et al. v. UNITED STATES.

District Court, N. D. Alabama. S. D.

November 9, 1926.


Attorney(s) appearing for the Case

W. S. Pritchard and John D. Higgins, both of Birmingham, Ala., for plaintiffs.

C. B. Kennamer, U. S. Dist. Atty., of Guntersville, Ala., and J. S. Franklin, Asst. U. S. Dist. Atty., of Birmingham, Ala., A. W. Gregg, Solicitor of Internal Revenue, and Ralph E. Smith, Special Atty. for Internal Revenue Bureau, both of Washington, D. C., for the United States.


CLAYTON, District Judge.

The above-stated suits were brought under paragraph 20, § 24, of the Judicial Code as amended, Comp. St. Supp. 1925, c. 2, § 991 (20a), and are for the recovery of income and profit taxes alleged to have been erroneously collected by the defendant from the plaintiff corporations for the tax year 1917. The taxes were assessed under the Revenue Act of that year. John D. McNeel was the collector of internal revenue who assessed and...

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