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WARNER COLLIERIES CO. v. UNITED STATES

No. 6088.

63 F.2d 34 (1933)

WARNER COLLIERIES CO. v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

January 20, 1933.

Attorney(s) appearing for the Case

I. W. Sharp, of Cleveland, Ohio (Frank X. Cull and Bulkley, Hauxhurst, Inglis & Sharp, all of Cleveland, Ohio, on the brief), for appellant.

W. F. Evans, of Washington, D. C. (Wilfred J. Mahon and John B. Osmun, both of Cleveland, Ohio, and C. M. Charest, of Washington, D. C., on the brief), for the United States.

Before MOORMAN, HICKS, and HICKENLOOPER, Circuit Judges.

HICKS, Circuit Judge.

So far as the matters involved are here material, this was a bill in equity to recover of the Wolf Run Coal Company, herein called the Wolf Company, and its transferee and obligee, the Warner Collieries Company, herein called the Warner Company, income and profits taxes in the sums of $5,414.50 and $13,069.96, with interest, for the years 1918 and 1919, respectively. The court dismissed the bill as to the Wolf Company and entered a decree against...

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