BESSEMER COAL & COKE CO. v. HEINER

No. 5642.

39 F.2d 492 (1929)

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

District Court, W. D. Pennsylvania.

November 8, 1929.


Attorney(s) appearing for the Case

Smith, Shaw & McClay, of Pittsburgh, Pa., for plaintiff.

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


SCHOONMAKER, District Judge.

The plaintiff has moved for judgment in this case for want of a sufficient affidavit of defense.

This proceeding is under the Penn. Practice Act (Pa. St. 1920, § 17062 et seq., as amended), and raises the question of the sufficiency of the defense set out by the defendant in his affidavit of defense. This is an action to recover federal income taxes alleged to have been paid after the collection was barred by the statute of...

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