LEWELLYN v. HARBISON

Nos. 3865-3879.

31 F.2d 740 (1929)

LEWELLYN v. HARBISON, and fourteen other cases.

Circuit Court of Appeals, Third Circuit.

March 9, 1929.


Attorney(s) appearing for the Case

John D. Meyer, U. S. Atty., and William J. Aiken, Asst. U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and William T. Sabine, Jr., and John A. McCann, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for appellant.

J. E. MacCloskey, Jr., and F. H. Atwood, both of Pittsburgh, Pa., for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


DAVIS, Circuit Judge.

This is an appeal from a judgment of the District Court ordering to the appellee a refund of income taxes arising out of an extra dividend declared by the Harbison-Walker Refractories Company August 3, 1917, and paid August 25, 1917. There are 15 cases in all, but by agreement all of them are controlled by the judgment in the case of Ralph W. Harbison v. C. G. Lewellyn.

On August 3, 1917, the Harbison-Walker Company declared an extra...

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