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DIAMOND ALKALI CO. v. HEINER

No. 5762.

39 F.2d 645 (1930)

DIAMOND ALKALI CO. v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

February 10, 1930.

Attorney(s) appearing for the Case

John W. Davis and Montgomery B. Angell, both of New York City, Marion N. Fisher, of Washington, D. C., and Smith, Shaw, McClay & Seifert, W. A. Seifert, and Maynard Teall, all of Pittsburgh, Pa., for plaintiff.

Louis E. Graham, U. S. Atty., of Beaver, Pa., John A. McCann, Sp. Atty., Bureau of Internal Revenue, of Pittsburgh, Pa., and Elden O. Hanson, Sp. Atty., Bureau of Internal Revenue, and Clarence M. Charest, Gen. Counsel, Bureau of Internal Revenue, both of Washington, D. C., for defendant.

GIBSON, District Judge.

This suit has been brought by the plaintiff against the defendant to recover alleged overpayments of 1918 and 1920 income taxes which were made over protest and pursuant to threats of distraint. A jury trial was waived by both parties.

The claim of the plaintiff asserts improper assessment and collection from it of taxes for the years 1918 and 1920. First, it is alleged that the Commissioner of Internal Revenue assessed against the...

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