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HAUGH & KEENAN STORAGE & TRANSFER CO. v. HEINER

No. 3556.

20 F.2d 921 (1927)

HAUGH & KEENAN STORAGE & TRANSFER CO. v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

April 14, 1927.

Attorney(s) appearing for the Case

James Walton, of Pittsburgh, Pa., for plaintiff.

John D. Meyer, U. S. Atty., and W. J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa., and A. W. Gregg, General Counsel, and John R. Wheeler, Atty. Bureau of Internal Revenue, both of Washington, D. C., for defendant.

THOMSON, District Judge.

This is an action by Haugh & Keenan Storage & Transfer Company against D. B. Heiner, collector of internal revenue for the Twenty-Third district of Pennsylvania, to recover the sum of $654.58, additional income and profits tax for the year 1917, and the sum of $3,267.73, additional income and profits tax for the year 1918, or a total of $3,922.31, with interest and costs.

The facts of this case, most of which are not in dispute...

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