LION COAL CO. v. ANDERSON

No. 690.

62 F.2d 325 (1932)

LION COAL CO. v. ANDERSON, Internal Revenue Collector.

Circuit Court of Appeals, Tenth Circuit.

December 15, 1932.


Attorney(s) appearing for the Case

E. A. Walton, of Salt Lake City, Utah, for appellant.

Alva C. Baird, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. R. Hollingsworth, U. S. Atty., of Salt Lake City, Utah, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before COTTERAL, PHILLIPS, and McDERMOTT, Circuit Judges.


PHILLIPS, Circuit Judge.

This action was filed by the Lion Coal Company to recover $6,379.86, which it claims was wrongfully collected from it by distraint for income taxes assessed against the Wyoming Coal Company for the fiscal year ended February 28, 1918. From a judgment in favor of the government, this appeal is taken.

I.

The Lion Company contends that the taxes assessed against the Wyoming Company for...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases