INDIANOLA COAL CO. v. HEINER

Nos. 3072, 3073.

26 F.2d 733 (1928)

INDIANOLA COAL 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.

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.

This action, and that of Indianola Coal Co. v. C. G. Lewellyn, formerly Collector, No. 3073, were tried together. A jury trial was waived in both cases, and the cases were heard before the court without a jury.

Both actions seek to recover capital stock excise tax alleged to have been erroneously collected under the provisions of section 1000 of the Revenue Acts of 1918 and 1921 (Comp. St. § 5980n). The same essential facts...

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