McDonald Coal Co. v. Lewellyn

SCHOONMAKER, District Judge.

This is an action at law. A jury trial having been waived, the ease was tried with that of this plaintiff against D. B. Heiner, Collector of Internal Revenue, 9 F.(2d) 992, at No. 3095 Law (1924). From the pleadings and evidence we find the following facts:

The plaintiff is a corporation duly incorporated under the laws of the state of Pennsylvania on November 17, 1919. The defendant was the collector of internal revenue for the Twenty-Third district of Pennsylvania during all the times referred to in this action. The plaintiff made returns annually of the net…