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PRINCESS COALS, INCORPORATED v. UNITED STATES

Nos. 1175 and 1176.

239 F.Supp. 401 (1965)

PRINCESS COALS, INCORPORATED, a corporation, Plaintiff, v. UNITED STATES of America, Defendant. SYCAMORE COAL COMPANY, a corporation, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court S. D. West Virginia, Charleston Division.

February 18, 1965.

Attorney(s) appearing for the Case

Campbell, McNeer, Woods, Bagley & Emerson, by Robert K. Emerson, Huntington, W. Va., for plaintiffs.

Louis F. Oberdorfer, Asst. Atty. Gen., Myron C. Baum, Dept. of Justice, Washington, D. C., and George D. Beter, Acting U. S. Atty., Charleston, W. Va., for defendant.

FIELD, Chief Judge.

In these actions plaintiff, Sycamore Coal Company, seeks to recover federal income taxes assessed and paid for the year 1958, and plaintiff, Princess Coals, Incorporated, seeks to recover federal income taxes assessed and paid for the years 1959 and 1960. The assessment of the taxes in both cases arose out of a common set of facts and, accordingly, they were consolidated for trial and disposition.

Findings of Fact

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