PITTSBURGH BRIDGE & IRON WORKS v. HEINER

No. 3284.

25 F.2d 900 (1928)

PITTSBURGH BRIDGE & IRON WORKS, Inc., v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

February 24, 1928.


Attorney(s) appearing for the Case

S. Leo Ruslander and Geo. K. Warn, both of Pittsburgh, Pa., for plaintiff.

John D. Meyer, U. S. Atty., of Pittsburgh, Pa., for defendant.


THOMSON, District Judge.

This is an action by the Pittsburgh Bridge & Iron Works, Incorporated, against D. B. Heiner, Collector of Internal Revenue, to recover the sum of $13,674.97, alleged overpayment of income and profits taxes for the calendar year 1917. Plaintiff regularly filed its income and profits tax return for that year, and duly paid the amount thereof to the collector. Subsequently, being notified by the Commissioner of Internal Revenue of the additional...

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