LITTLE FOUR OIL & GAS CO. v. LEWELLYN

Nos. 5489, 5490.

29 F.2d 137 (1928)

LITTLE FOUR OIL & GAS CO. v. LEWELLYN. SAME v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

June 28, 1928.


Attorney(s) appearing for the Case

W. G. Heiner, of Pittsburgh, Pa., for plaintiff.

John D. Meyer, U. S. Atty., and W. J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., and Rowland S. H. Dyer, Sp. Atty. Bureau of Internal Revenue, of Boston, Mass., for defendants.


THOMSON, District Judge.

These actions are brought against the defendants to recover income and profits taxes paid under protest to the defendants for the calendar years 1919 and 1920, claims for refund having been duly made and rejected.

Plaintiff alleges, in its statements of claim, that it is an organization operating under a declaration of trust beginning in 1916, a copy of which is attached to and made a part of the statement of claim, and, as such, not...

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