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LITTLE FOUR OIL & GAS CO. v. LEWELLYN

Nos. 3980, 3981.

35 F.2d 149 (1929)

LITTLE FOUR OIL & GAS CO. v. LEWELLYN. SAME v. HEINER, Internal Revenue Collector.

Circuit Court of Appeals, Third Circuit.

September 26, 1929.

Attorney(s) appearing for the Case

Wm. G. Heiner, of Pittsburgh, Pa., for appellant.

John D. Meyer, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Rowland S. H. Dyer, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellees.

Before BUFFINGTON and WOOLLEY, Circuit Judges, and FAKE, District Judge.

WOOLLEY, Circuit Judge.

The defendant Collectors of Internal Revenue (In office at different periods) assessed against the plaintiff company taxes at the corporation rate on its net income and profits for the years 1919 and 1920. The company paid the taxes under protest and after its claim for refund had been made and rejected brought these suits to recover the same. On questions of law arising from the pleadings as though on demurrer under the Pennsylvania Practice...

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