DUNCAN COAL CO. v. GLENN

No. 2090.

36 F.Supp. 834 (1941)

W. G. DUNCAN COAL CO. v. GLENN, Collector of Internal Revenue.

District Court, W. D. Kentucky.

January 25, 1941.


Attorney(s) appearing for the Case

Andrew Duncan, Jr., of Louisville, Ky., for plaintiff.

Samuel O. Clark, Jr., Asst. Atty. Gen., Andrew D. Sharpe, Fred J. Neuland, and Courtnay Hamilton, Sp. Assts. to Atty. Gen., and Eli H. Brown, III, U. S. Atty., of Louisville, Ky., for defendant.


MILLER, District Judge.

This action was brought by the W. G. Duncan Coal Company to recover from the Collector of Internal Revenue at Louisville, Kentucky, the amount of $4,629.47 as income taxes illegally assessed and collected for the taxpayer's fiscal year ending March 31, 1934. The additional tax was paid under protest; claim for refund was properly filed and denied; and this action was thereafter seasonably instituted...

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