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HEINER v. ERIE COAL & COKE CO.

No. 4138.

42 F.2d 214 (1930)

HEINER v. ERIE COAL & COKE CO.

Circuit Court of Appeals, Third Circuit.

July 9, 1930.

Attorney(s) appearing for the Case

Louis Edward Graham, U. S. Atty., of Beaver, Pa., and John A. McCann, Sp. Asst. U. S. Atty., of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Henry C. Clark, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.

Maynard Teall, of Pittsburgh, Pa., amicus curiæ.

R. A. Applegate and Rose & Eichenauer, all of Pittsburgh, Pa., and Brown & McCawley, of Washington, D. C., for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

BUFFINGTON, Circuit Judge.

In the court below the Erie Coal & Coke Company brought suit against Heiner, collector of internal revenue, to recover taxes unjustly, it alleged, collected from it and paid under protest. It recovered a judgment for the amount claimed. Whereupon the collector took this appeal. The primary question is whether recovery for the taxes — which were unlawfully collected on April 20, 1926 — was barred by the statute of limitations...

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