Cabin Creek Consol. Coal Co. v. United States

DOBIE, Circuit Judge.

This is an appeal from a judgment of the United States District Court for the Southern District of West Virginia dismissing taxpayer’s claim for the refund of $316,-218.41, assessed against, and paid by, it. This amount represents additional corporate income taxes, excess and war profits taxes, and interest, for the calendar years 1917— 1920, inclusive.

The findings of fact in the court below are not reported. They cover more than 30 pages. However, it is not necessary that we consider all of them, since the taxpayer on appeal has abandoned certain of its original claims.…