LITTLE WAR CREEK COAL CO. v. UNITED STATES

No. 3455.

25 F.Supp. 764 (1938)

LITTLE WAR CREEK COAL CO. v. UNITED STATES.

District Court, S. D. West Virginia, Charleston.

September 22, 1938.


Attorney(s) appearing for the Case

Frederick L. Thomas, of Charleston, W. Va. (Price, Smith & Spilman, of Charleston, W. Va.), for petitioner.

Charles M. Love, Asst. U. S. Atty., of Charleston, W. Va. (George I. Neal, U. S. Atty., of Huntington, W. Va., James W. Morris, Asst. Atty. Gen., and Andrew D. Sharpe and Paul R. Russell, Sp. Assts. to the Atty. Gen., on the brief), for the United States.


McCLINTIC, District Judge.

This action was instituted for the purpose of recovering from the respondent part of an additional assessment of corporate income taxes alleged to have been illegally collected from the petitioner, Little War Creek Coal Company, by the respondent, United States of America, for the calendar year 1929. Petitioner's claim for recovery is based upon alleged erroneous actions of the Commissioner of Internal Revenue in (1) failure to allow as...

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