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BIG FOUR OIL & GAS CO. v. HEINER

No. 4623.

57 F.2d 29 (1932)

BIG FOUR OIL & GAS CO. v. HEINER, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

March 1, 1932.

Attorney(s) appearing for the Case

William W. Booth, W. A. Seifert, and Smith, Shaw, McClay & Seifert, all of Pittsburgh, Pa., for appellant.

Louis E. Graham, U. S. Atty., and John A. McCann, Sp. Atty., Bureau of Internal Revenue, both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Edwin J. Dowd, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.

DAVIS, Circuit Judge.

This is an appeal from a judgment of the District Court in an action to recover income taxes for the year 1909, and interest, alleged to have been collected illegally from the appellant, the Big Four Oil & Gas Company.

The appellant paid its income tax for 1909 as shown on its return. Nothing further happened until March 2, 1923, when the appellant signed and filed, at the request of the Commissioner of Internal Revenue, the following...

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