NATIONAL CASKET CO. v. HEINER

No. 6876.

4 F.Supp. 351 (1933)

NATIONAL CASKET CO., Inc., v. HEINER, Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

June 29, 1933.


Attorney(s) appearing for the Case

John E. Hughes, of Chicago, Ill., and Smith, Shaw, McClay & Seifert, of Pittsburgh, Pa., for plaintiff.

Louis E. Graham, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa., for defendant.


McVICAR, District Judge.

This is an action in assumpsit to recover $84,573.39 with interest, being the amount of the tax which plaintiff alleges the defendant, the collector of internal revenue, collected from the plaintiff for its taxable year ending June 30, 1918, which the Commissioner of Internal Revenue refused to refund. Jury trial was waived. The court makes the following findings of fact and conclusion of law:

Findings of Fact.

1. National...

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