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BEAVER DAM COAL COMPANY v. UNITED STATES

Civ. A. No. 4615.

237 F.Supp. 106 (1965)

BEAVER DAM COAL COMPANY, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court W. D. Kentucky, at Louisville.

January 11, 1965.

Attorney(s) appearing for the Case

Robert S. Dorsey Bullitt, Dawson & Tarrant, Louisville, Ky., for plaintiff.

William E. Scent, U. S. Atty., Louisville, Ky., for defendant.

SHELBOURNE, District Judge.

Beaver Dam Coal Company instituted this suit against the United States seeking to recover income taxes alleged to have been erroneously and illegally assessed and collected by the Commissioner of Internal Revenue for the taxable years 1957 through 1961. Claims for refund were timely filed and denied, and this action was filed within the prescribed statutory period under the jurisdiction provided by Section 1346(a) (1) of Title 28, United...

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