LOGAN-GREGG HARDWARE CO. v. HEINER

No. 3564.

26 F.2d 131 (1928)

LOGAN-GREGG HARDWARE CO. v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

January 30, 1928.


Attorney(s) appearing for the Case

Smith, Shaw & McClay, of Pittsburgh, Pa., for plaintiff.

John D. Meyer, U. S. Atty., of Pittsburgh, Pa., for defendant.


GIBSON, District Judge.

The instant action has been brought by the plaintiff to recover the sum of $5,209.10, with interest. The principal amount, it is claimed, was exacted from plaintiff by defendant in excess of the income and excess profits tax for the year 1918 that was actually due from plaintiff for that year.

Finding of Facts.

The Logan-Gregg Hardware Company is a corporation organized under the law of the state of Pennsylvania, and has maintained...

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