1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 3 F.Supp.
  5. 3 F.Supp. 668 (1933)
 

R. C. TWAY COAL SALES CO. v. UNITED STATES

3 F.Supp. 668 (1933)

R. C. TWAY COAL SALES CO. v. UNITED STATES.

District Court, W. D. Kentucky.

January 7, 1933.

Attorney(s) appearing for the Case

Selligman, Selligman & Goldsmith, of Louisville, Ky., and Miller & Chevalier, of Washington, D. C., for plaintiff.

T. J. Sparks, U. S. Atty., and Frank A. Ropke, Asst. U. S. Atty., both of Louisville, Ky., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, W. F. Evans, Sp. Atty., Bureau of Internal Revenue, and Herbert E. Carnes, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for the United States.

DAWSON, District Judge.

In this action the plaintiff seeks to recover $23,818.39 as a refund of taxes claimed to have been illegally collected from it for the years 1922 and 1923.

The taxes were assessed against and collected from the plaintiff by the Commissioner under section 220 of the Revenue Act of 1921 (42 Stat. 247).

The material facts are as follows: Plaintiff is a Kentucky corporation organized in 1918. Its charter authorized it to engage...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases