BESSEMER COAL & COKE CO. v. HEINER

Nos. 3070, 3074.

26 F.2d 732 (1928)

BESSEMER COAL & COKE CO. v. HEINER, Collector of Internal Revenue. SAME v. LEWELLYN.

District Court, W. D. Pennsylvania.

February 14, 1928.


Attorney(s) appearing for the Case

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

Jno. D. Meyer, U. S. Atty., of Pittsburgh, Pa., and C. M. Charest and L. H. Baylies, both of Washington, D. C., for defendants.


SCHOONMAKER, District Judge.

This action, and that of the Bessemer Coal & Coke Co. v. C. G. Lewellyn, formerly collector of internal revenue, at No. 3074 Law, were tried together without a jury trial, a jury trial having been waived. Both are for the recovery of capital stock taxes alleged to have been erroneously paid by the plaintiff under the provisions of section 1000 of the Revenue Acts of 1918 and 1921 (Comp. St. § 5980n).

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