Legal Opinion
Harmar Coal Co. v. Heiner
District Court, W.D. Pennsylvania
Decided February 14, 1928No. 3071PublishedCited by 9 opinions
1Opinion of the Court
SCHOONMAKER, District Judge.
A jury trial was waived in this ease. It is a suit to recover the amount of certain capital stock excise taxes alleged to have been erroneously collected from the plaintiff for the taxable period from July 1, 1921, to June *73030, 1923. The taxes involved were levied under section 1000 of the Revenue Act of 1918 (40 Stat. 1057-1126 [Comp. St. § 5980n]), and section 1000 of the Revenue Act of 1921 (42 Stat. 227-294 [Comp. St. § 5980n]), respectively. This section of both acts is the same. Both statutes impose “a special excise tax with respect to carrying on or doing…
2Cases cited9 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Von Baumbach v. Sargent Land Co.Supreme Court of the United States · 1917
- United States v. Emery, Bird, Thayer Realty Co.Supreme Court of the United States · 1915
- McCoach v. Minehill & Schuylkill Haven RailroadSupreme Court of the United States · 1913
- Zonne v. Minneapolis SyndicateSupreme Court of the United States · 1911
4 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Clairol Inc. v. CommonwealthSupreme Court of Pennsylvania · 1986
- Section Seven Corp. v. AnglimCourt of Appeals for the Ninth Circuit · 1943
- Federal Coke Corp. v. DriscollDistrict Court, W.D. Pennsylvania · 1939
- Bessemer Coal & Coke Co. v. HeinerDistrict Court, W.D. Pennsylvania · 1928
- Carnegie-Illinois Steel Corp. v. United StatesDistrict Court, W.D. Pennsylvania · 1939
4 more not listed; retrieve them via the Exa API.