MORRIS RUN COAL MINING CO. v. PHILLIPS

No. 3349.

7 F.Supp. 730 (1934)

MORRIS RUN COAL MINING CO. v. PHILLIPS, Collector of Internal Revenue.

District Court, M. D. Pennsylvania.

August 10, 1934.


Attorney(s) appearing for the Case

H. R. Van Deusen, of Scranton, Pa., and H. Kennedy McCook, of Washington, D. C., for plaintiff.

Frank J. Wideman, Asst. Atty. Gen., Andrew D. Sharpe and E. E. Angevine, Sp. Assts. to Atty. Gen., and Frank J. McDonnell, U. S. Atty., of Scranton, Pa., for defendant.


WATSON, District Judge.

This is an action in assumpsit brought by Morris Run Coal Mining Company v. David W. Phillips, Collector of Internal Revenue for the Twelfth district of Pennsylvania, to recover the sum of $9,496.20, with interest, an alleged overpayment and overassessment of plaintiff's income tax for the year 1924. By stipulation filed, a jury was waived and the case was tried by the judge.

The evidence in the case consisted of paragraphs 1 to 15...

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