DORRANCE v. PHILLIPS

No. 5804.

85 F.2d 660 (1936)

DORRANCE et al. v. PHILLIPS, Collector of Internal Revenue:

Circuit Court of Appeals, Third Circuit.

August 31, 1936.


Attorney(s) appearing for the Case

David E. Kaufman, of Philadelphia, Pa., and Ralph W. Rymer and William J. Fitzgerald, both of Scranton, Pa., for appellants.

Frank J. Wideman, Asst. Atty. Gen., and Sewall Key and Morton K. Rothschild, Sp. Assts. to Atty. Gen., for appellee.

Before BUFFINGTON, DAVIS, and THOMPSON, Circuit Judges.


DAVIS, Circuit Judge.

This is an appeal from a judgment of the District Court denying recovery to the receivers of the Temple Coal Company, hereinafter called the Temple Company, of taxes which they allege were erroneously paid for the years 1921 and 1923.

For the years in question and for many years prior thereto, the Temple Company had filed a consolidated tax return for itself, and for the Lackawanna Coal Company and the Mt. Lookout Coal Company. The Lackawanna...

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