ENTERPRISE COAL CO. v. PHILLIPS

No. 3079.

12 F.Supp. 49 (1935)

ENTERPRISE COAL CO. v. PHILLIPS.

District Court, M. D. Pennsylvania.

September 12, 1935.


Attorney(s) appearing for the Case

Edwin W. Gearhart and Kelly, Balentine, Fitzgerald & Kelly, all of Scranton, Pa., for plaintiff.

Frederick V. Follmer, U. S. Atty., of Milton, Pa., and Frank J. Wideman, Asst. Atty. Gen., and Andrew D. Sharpe and Julian G. Gibbs, Sp. Assts. to Atty. Gen., for defendant.


WATSON, District Judge.

This is an action by a taxpayer, the Enterprise Coal Company, to recover from the defendant, collector of internal revenue, the sum of $40,447.43 with interest from April 10, 1928, an income tax assessment paid under protest. By agreement, the case was tried before the court without a jury.

The taxpayer sought to deduct from its income for the year 1923 the following items: Operating expenses...

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