TOWER HILL CONNELLSVILLE COKE CO. v. HEINER

No. 6364.

25 F.Supp. 505 (1938)

TOWER HILL CONNELLSVILLE COKE CO. OF WEST VIRGINIA v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

December 8, 1938.


Attorney(s) appearing for the Case

Reed, Smith, Shaw & McClay, William Wallace Booth, William A. Seifert, and Thomas Watson, all of Pittsburgh, Pa., for plaintiff.

James W. Morris, Asst. Atty. Gen., Andrew D. Sharpe and Lester L. Gibson, Sp. Assts. to Atty. Gen., and Charles F. Uhl, U. S. Atty., and Orris Bennett, Sp. Asst. to U. S. Atty., both of Pittsburgh, Pa., for defendant.


GIBSON, District Judge.

The plaintiff seeks to recover $141,957.55, with interest from August 26, 1925, which it claims was collected from it after the statute of limitations had barred the Government's claim.

The only matter in material dispute is the effect of an agreement made between representatives of the Commissioner and the taxpayer prior to the expiration of the statutory period for collection. If that agreement served as a claim in abatement or as...

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