Gauley Mountain Coal Co. v. Hays
Court of Appeals for the Fourth Circuit
In Error to the District Court of the United States for the Southern District of West Virginia, at Charleston; Benjamin F. Keller, Judge. Action by the Gauley Mountain Coal Company against S. A. Hays, Collector of Internal Revenue for the District of West Virginia. Judgment for defendant, and plaintiff brings error.
1Opinion of the Court
PRITCHARD, Circuit Judge.
This is an action instituted in the-District Court of the United States for the Southern District of West Virginia by the Gauley Mountain Coal Company against S. A. 'Hays, Collector of Internal Revenue, for the recovery of taxes to the amount of $525.06, alleged to have been unlawfully collected by defendant from plaintiff under the Corporation Excise Tax Daw of August, *1111909. The case was submitted upon an agreed statement of facts, and the lower court after considering the same directed that a verdict be entered in favor of the defendant and against the plaintiff…
2Cases cited3 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Gray v. DarlingtonSupreme Court of the United States · 1872
3Cited by9 opinions
- Tax Commissioner v. PutnamMassachusetts Supreme Judicial Court · 1917
- Lynch v. TurrishCourt of Appeals for the Eighth Circuit · 1916
- Liberty Light & Power Co. v. CommissionerUnited States Board of Tax Appeals · 1926
- Doyle v. Mitchell Bros.Court of Appeals for the Sixth Circuit · 1916
- Southern Pac. Co. v. LoweDistrict Court, S.D. New York · 1917
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