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PEERLESS OIL & GAS CO. v. HEINER

No. 7358.

12 F.Supp. 232 (1935)

PEERLESS OIL & GAS CO. v. HEINER.

District Court, W. D. Pennsylvania.

February 20, 1935.

Attorney(s) appearing for the Case

Strassburger & McKenna, of Pittsburgh, Pa., for plaintiff.

Horatio S. Dumbauld, U. S. Atty., of Pittsburgh, Pa., and Orris Bennett and D. L. Bergerson, Sp. Assts. to Atty. Gen., for defendant.

SCHOONMAKER, District Judge.

This is an action by the Peerless Oil & Gas Company, a Delaware corporation, against D. B. Heiner, collector of internal revenue for the Twenty-Third district of Pennsylvania, to recover taxes alleged to have been illegally collected. A jury trial was waived, and the court heard the case on the pleadings and proofs.

Findings of Fact.

The essential facts necessary for the complete determination of the issues in this...

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