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PROVIDENCE COAL MIN. CO. v. LUCAS

39 F.2d 109 (1930)

PROVIDENCE COAL MIN. CO. v. LUCAS, Collector of Internal Revenue.

District Court, W. D. Kentucky, at Louisville.

February 6, 1930.

Attorney(s) appearing for the Case

Cox & Wells, of Louisville, Ky., for plaintiff.

T. J. Sparks, U. S. Atty., and Frank A. Ropke, Asst. U. S. Atty., both of Louisville, Ky., and C. M. Charest, Gen. Counsel Bureau of Internal Revenue, and John H. Pigg, Sp. Atty. Bureau of Internal Revenue, both of Washington, D. C., for defendant.

DAWSON, District Judge.

This is a suit to recover income and profits taxes for the calendar year 1920. The parties, by written stipulation, waived a jury, and the case was tried by the court on the pleadings, exhibits, a written stipulation of facts, and the testimony of the witness, Barrow, offered in behalf of the plaintiff.

On December 6, 1929, the plaintiff in open court withdrew all of its claims asserted in the amended and reformed petition except the...

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