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ERIE COAL & COKE CO. v. HEINER

No. 5625.

33 F.2d 135 (1929)

ERIE COAL & COKE CO. v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

January 28, 1929.

Attorney(s) appearing for the Case

H. B. McCawley, of Washington, D. C., and Rose & Eichenauer, of Pittsburgh, Pa., for plaintiff.

John D. Meyer, U. S. Atty., and John A. McCann, Sp. Asst. to U. S. Atty., both of Pittsburgh, Pa., for defendant.

McVICAR, District Judge.

This is an action by the Erie Coal & Coke Company against D. B. Heiner, Collector of Internal Revenue, to recover the sum of $65,706.07, with interest from April 20, 1926, being the amount of a tax paid by the plaintiff to the defendant, which the plaintiff alleges is illegal. The parties filed a stipulation waiving trial by jury, and agreeing that the cause may be tried by the court. The parties also agreed upon the facts which the court...

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