SNEAD v. LITTLE CAHABA COAL CO.

No. 6110.

53 F.2d 560 (1931)

SNEAD v. LITTLE CAHABA COAL CO.

Circuit Court of Appeals, Fifth Circuit.

Rehearing Denied December 14, 1931.


Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Joe S. Franklin, Atty., Bureau of Internal Revenue, of Washington, D. C., and John B. Isbell, U. S. Atty., and J. Osmond Middleton, Asst. U. S. Atty., both of Birmingham, Ala., for appellant.

William S. Pritchard, of Birmingham, Ala., for appellee.

Before BRYAN, SIBLEY, and WALKER, Circuit Judges.


WALKER, Circuit Judge.

This was an action at law by the appellee for the recovery of the amount of additional income and excess profits taxes for the calendar year 1918, assessed against the appellee, and paid by it to appellant under protest. A jury was waived, and the court made special findings of fact, stated conclusions of law, and rendered judgment in favor of the appellee on October 7, 1929. The appellee has submitted a motion to "strike from the record in...

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