LITTLE CAHABA COAL CO. v. UNITED STATES

Nos. 3153, 3154.

33 F.2d 796 (1928)

LITTLE CAHABA COAL CO. et al. v. UNITED STATES.

District Court, N. D. Alabama, S. D.

October 30, 1928.


Attorney(s) appearing for the Case

William S. Pritchard and John D. Higgins, both of Birmingham, Ala., for plaintiffs.

C. B. Kennamer, U. S. Dist. Atty., and J. S. Franklin, Asst. U. S. Dist. Atty., both of Birmingham, Ala., A. W. Gregg, Solicitor of Internal Revenue, and Ralph E. Smith, Sp. Atty. for Internal Revenue Bureau, both of Washington D. C.


CLAYTON, District Judge.

The above stated suits were brought under paragraph 20, section 24, of the Judicial Code as amended, Comp. St. Supp. 1925, c. 2, § 991(20a), 28 USCA § 41(20), and are for the recovery of income and profit taxes alleged to have been erroneously collected by the defendant from the plaintiff corporation for the tax year 1917. The taxes were assessed under the Revenue Act of that year (40 Stat. 300). John D. McNeel was the Collector...

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