Bessemer Coal & Coke Co. v. Heiner

SCHOONMAKER, District Judge.

This action, and that of the Bessemer Coal & Coke Co. V. C. G. Lewellyn, formerly collector of internal revenue, at No. 3074 Law, were tried together without a jury trial, a jury trial having been waived. Both are for the recovery of 'capital stock taxes alleged to have been erroneously paid by the plaintiff under the provisions of section 1000 of the Revenue Acts of 1918 and 1921 (Comp. St. § 5980n).

From the pleadings and the proofs we make the following findings of fact applicable to both cases:

Findings of Fact.

The plaintiff paid to D. B. Heiner, collector of…