BOONE COUNTY COAL CORPORATION v. UNITED STATES

No. 4808.

121 F.2d 988 (1941)

BOONE COUNTY COAL CORPORATION v. UNITED STATES.

Circuit Court of Appeals, Fourth Circuit.

July 25, 1941.


Attorney(s) appearing for the Case

Frederick L. Thomas, of Charleston, W. Va. (Price, Smith & Spilman, of Charleston, W. Va., on the brief), for appellant.

Arthur L. Jacobs, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key, Helen R. Carloss, and S. Dee Hanson, Sp. Assts. to the Atty. Gen., Lemuel R. Via, U. S. Atty., of Huntington, W. Va., and Charles M. Love, Jr., Asst. U. S. Atty., of Charleston, W. Va., on the brief), for appellee.

Before PARKER, SOPER, and DOBIE, Circuit Judges.


DOBIE, Circuit Judge.

This is an appeal from a judgment entered February 12, 1941, by Judge Barksdale, sitting in the United States District Court for the Southern District of West Virginia dismissing, in favor of the appellee, the action filed by the appellant (hereinafter called the taxpayer) for the recovery of corporate income and excess profits taxes in the aggregate principal amount of $5,531.86, plus interest, paid for the calendar year 1935.

The taxpayer...

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