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LYNCHBURG COAL & COKE CO. v. UNITED STATES

No. 45501.

47 F.Supp. 916 (1942)

LYNCHBURG COAL & COKE CO. v. UNITED STATES.

Court of Claims.

December 7, 1942.

Attorney(s) appearing for the Case

Dion S. Birney, of Washington, D. C., for plaintiff.

Daniel F. Hickey, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.

MADDEN, Judge.

Plaintiff, pursuant to claims for refund timely filed and rejected by the Commissioner of Internal Revenue, sues to recover alleged overpayments of income and excess profits taxes for the years 1934 and 1935 which, plaintiff asserts, were wrongfully collected from it.

Plaintiff's theory as to the asserted excessiveness of the taxes collected from it in 1934 and 1935 is as follows: Plaintiff is, and...

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