UNITED STATES v. WHYEL

Nos. 3638, 3673.

28 F.2d 30 (1928)

UNITED STATES v. WHYEL et al. HEINER, Collector of Internal Revenue, v. HENRY WILHELM CO.

Circuit Court of Appeals, Third Circuit.

August 3, 1928.


Attorney(s) appearing for the Case

In No. 3638:

John D. Meyer, U. S. Atty., and W. J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa.

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

Isaac A. Pennypacker, J. Robert Sherrod and Joseph D. Peeler (Pepper, Bodine, Stokes & Schoch, of Philadelphia, Pa., and Miller & Chevalier, of Washington, D. C., of counsel), amici curiæ.

In No. 3673:

John D. Meyer, U. S. Atty., and W. J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa. (A. W. Gregg and I. R. Blaisdell, both of Washington, D. C., of counsel), for plaintiff in error.

Charles E. Young, of Pittsburgh, Pa., for defendant in error.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


DAVIS, Circuit Judge.

These cases were argued together. While their respective facts differ, they are controlled by the same principle of law and will be disposed of in a single opinion.

In the Whyel Case, the United States brought suit to collect from Harry Whyel and George Whyel, former stockholders of the dissolved Whyel Coal Company and the Whyel Coke Company, additional income and excess profits taxes assessed against the Whyel Coal Company for the calendar...

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