Ennis Coal Co. v. United States

This is an appeal from an order of the District Court of the United States for the Southern District of West Virginia, at Bluefield, sustaining a demurrer and dismissing the petition of the appellant, who was plaintiff below.

Appellant is a West Virginia corporation, and filed with Collector of Internal Revenue, at Parkersburg W. Va., a claim for refund of war profits and excess profits taxes paid for the year 1918, claiming that it was entitled to special assessment under sections 327 and 328 of the Revenue Act of 1918 (40 Stat. 1093). The Commissioner of Internal Revenue found against…