NEW PITTSBURGH COAL CO. v. UNITED STATES

Civ. 3507.

99 F.Supp. 253 (1949)

NEW PITTSBURGH COAL CO. v. UNITED STATES.

United States District Court S. D. Ohio, E. D.

April 7, 1949.


Attorney(s) appearing for the Case

Chalmers M. Parker and Robert D. TouVelle, Columbus, Ohio, for plaintiff.

Ray J. O'Donnell, U. S. Atty., Columbus, Ohio, for defendant.


MELL G. UNDERWOOD, District Judge.

This is an action wherein plaintiff seeks to recover $11,654.76 of an alleged overpayment of taxes, with interest, as provided by law.

The alleged over-assessment involved herein resulted from the government's listing certain items of equipment and supplies used by plaintiff as capital items rather than expense items for the tax year 1920.

The case was heard by the Court beginning July 17, 1945 and the Court having...

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