Legal Opinion
Douglas Coal Co. v. United States
District Court, N.D. West Virginia
Decided March 17, 1977No. Civ. A. 73-69-E, 74-134-EPublished
1Opinion of the Court
MEMORANDUM ORDER
MAXWELL, Chief Judge.
Cross motions for summary judgment are pending in these consolidated actions. The parties agreed to the consolidation, which was effected by order, entered November 25, 1974.
Both actions, brought under 28 U.S.C. § 1346(a)(1), are against the United States to recover corporate income taxes which the Commissioner of Internal Revenue (the “Commissioner”) assessed to and collected from Douglas Coal Company (“Douglas”), the Plaintiff in both cases. Civil Action No. 73-69-E relates to calendar years 1967 and 1968 and Civil Action No. 74-134-E relates to calendar…
2Cases cited8 opinions
- Palmer v. BenderSupreme Court of the United States · 1932
- Helvering v. Bankline Oil Co.Supreme Court of the United States · 1938
- Parsons v. SmithSupreme Court of the United States · 1959
- Paragon Jewel Coal Co. v. CommissionerSupreme Court of the United States · 1965
- Kenneth Whitmer and Beatrice Whitmer v. Commissioner of Internal Revenue. William E. Heitzman and Mary Heitzman v. Commissioner of Internal RevenueCourt of Appeals for the Third Circuit · 1971
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