SUGAR RUN COAL MINING CO. v. UNITED STATES

No. 15696.

21 F.Supp. 10 (1937)

SUGAR RUN COAL MINING CO. v. UNITED STATES.

District Court, E. D. Pennsylvania.

August 12, 1937.


Attorney(s) appearing for the Case

Montgomery & McCracken, of Philadelphia, Pa., Smith, Deibert & Ristig, of Washington, D. C., Charles A. Wolfe, of Philadelphia, Pa., and Robert P. Smith, of Washington, D. C., for plaintiff.

Moe Neufeld, Sp. Atty., Bureau of Internal Revenue, J. Cullen Ganey, U. S. Atty., of Bethlehem, Pa., Andrew D. Sharpe and Frederic G. Rita, Sp. Assts. to Atty. Gen., and James W. Morris, Asst. Atty. Gen.


KIRKPATRICK, District Judge.

This is a suit under the Tucker Act (Jud.Code § 24(20), 28 U.S.C.A. § 41(20) to recover a refund of taxes for the year 1918 overpaid in the amount of $6,455.25. The refund is admittedly due the plaintiff, but the defendant has applied a deficiency in a larger amount (also admitted) for the year 1917 as a credit against it, and consequently refused to pay the plaintiff anything.

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