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LITTLE CAHABA COAL CO. v. SNEAD

No. 3496.

35 F.2d 31 (1929)

LITTLE CAHABA COAL CO. v. SNEAD, Collector of Internal Revenue.

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

October 7, 1929.

Attorney(s) appearing for the Case

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

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

CLAYTON, District Judge.

This action was brought by Little Cahaba Coal Company, an Alabama corporation, having its principal place of business at Piper, in the Northern district of Alabama, against W. E. Snead, as collector of internal revenue for the district of Alabama, to recover certain income and profits taxes claimed by the plaintiff to have been erroneously and illegally assessed and collected by defendant from it, over plaintiff's protest, while the defendant...

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