Brownsville Coal & Coke Co. v. Heiner

SCHOONMAKER, District Judge.

This is an action against the defendant, collector of internal revenue, to recover corporation income and excess-profits taxes and interest in the sum of $6,898.70, alleged to have been erroneously and illegally collected from the plaintiff for the taxable year 1917. A jury trial was waived, and the case was heard before the court on the pleadings and proofs. Prom these we find the following facts:

The People’s Coal Company and the Snowdon Coke Company were affiliated corporations during the taxable year 1917. During all that period the People’s Coal Company owned…