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IN RE DARTMONT COAL CO.

No. 3070.

46 F.2d 455 (1931)

In re DARTMONT COAL CO. UNITED STATES v. BANK OF MT. HOPE.

Circuit Court of Appeals, Fourth Circuit.

January 13, 1931.

Attorney(s) appearing for the Case

Clarence E. Dawson, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (James Damron, U. S. Atty., and Okey P. Keadle, Asst. U. S. Atty., both of Huntington, W. Va., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for the United States.

Herman L. Bennett, of Charleston, W. Va. (Dillon Mahan & Holt, of Fayetteville, W. Va., Brown, Jackson & Knight, of Charleston, W. Va., C. E. Mahan, Jr., of Fayetteville, W. Va., and C. W. Moxley, of Charleston, W. Va., on the brief), for appellee.

Before NORTHCOTT, Circuit Judge, and COLEMAN and GLENN, District Judges.

NORTHCOTT, Circuit Judge.

Dartmont Coal Company, a West Virginia corporation, incurred a liability to the United States of America for income taxes for the year 1920, in the amount of $11,010.01, which was duly assessed in August, 1926. On October 14, 1926, the collector of internal revenue for the district of West Virginia filed a notice of tax lien for the amount of this tax upon the property of the taxpayer in the office...

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