ROBY-SOMERS COAL CO. v. ROUTZAHN

No. 7598.

100 F.2d 228 (1938)

ROBY-SOMERS COAL CO. v. ROUTZAHN, Collector of Internal Revenue.

Circuit Court of Appeals, Sixth Circuit.

December 14, 1938.


Attorney(s) appearing for the Case

Arthur C. Denison, of Cleveland, Ohio (Arthur C. Denison, Raymond T. Jackson, John C. Morley, Olive Payne Deering, and Baker, Hostetler, & Patterson, all of Cleveland, Ohio, on the brief), for appellant.

W. F. Wattles, of Washington, D. C. (James W. Morris, Sewall Key, and Warren F. Wattles, all of Washington, D. C., and E. B. Freed and E. L. Foote, both of Cleveland, Ohio, on the brief), for appellee.

Before SIMONS, ALLEN, and HAMILTON, Circuit Judges.


SIMONS, Circuit Judge.

The issue presents still another phase of a controversy much considered with respect to the justiciability of tax disputes wherein there has been resort by the Commissioner of Internal Revenue to permitted or required special treatment under so-called special assessment provisions. Beginning with the case of Williamsport Wire Rope Co. v. United States, 277 U.S. 551, 48 S.Ct. 587, 72 L.Ed. 985, and continuing through...

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