KENTUCKY BLOCK COAL CO. v. LUCAS

No. 1219.

4 F.Supp. 266 (1933)

KENTUCKY BLOCK COAL CO. v. LUCAS, Collector of Internal Revenue.

District Court, W. D. Kentucky.

February 17, 1933.


Attorney(s) appearing for the Case

E. J. Wells, of Louisville, Ky., for plaintiff.

T. J. Sparks, U. S. Atty., and Frank A. Ropke, Asst. U. S. Atty., both of Louisville, Ky., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Daniel A. Taylor and Lester L. Gibson, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for defendant.


DAWSON, District Judge.

This is a suit for a refund of income taxes for the year 1919 and the interest thereon, claimed by the plaintiff to have been erroneously exacted by the Commissioner. The facts out of which this case arises are, briefly, as follows:

The plaintiff was organized as a Kentucky corporation in 1913, and subsequent to its incorporation and prior to 1919 it developed and operated a coal mine in Perry county, Ky. Some time prior to the first...

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