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HARMAR COAL CO. v. HEINER

No. 3071.

26 F.2d 729 (1928)

HARMAR COAL CO. v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

February 14, 1928.

Attorney(s) appearing for the Case

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

J. D. Meyer, U. S. Atty., of Pittsburgh, Pa., and C. M. Charest and L. H. Baylies, of the Bureau of Internal Revenue, both of Washington, D. C., for defendant.

SCHOONMAKER, District Judge.

A jury trial was waived in this case. It is a suit to recover the amount of certain capital stock excise taxes alleged to have been erroneously collected from the plaintiff for the taxable period from July 1, 1921, to June 30, 1923. The taxes involved were levied under section 1000 of the Revenue Act of 1918 (40 Stat. 1057-1126 [Comp. St. § 5980n]), and section 1000 of the Revenue Act of 1921...

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