Fort Pitt Gas Co. v. United States
United States Court of Claims
On the Proofs. The Beporter’s statement of tbe case: Tbe following are tbe facts of tbe case as found by tbe court: I. Tbe claimant is a corporation, organized under tbe laws of tbe State of Pennsylvania and doing business therein, and bas been so organized and doing business since prior to April, 1900. Tbe purpose for which it was formed and which it has conducted since it was organized is the development of natural gas and transporting the same by pipe line or lines to its…
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On the Proofs. The Beporter’s statement of tbe case: Tbe following are tbe facts of tbe case as found by tbe court: I. Tbe claimant is a corporation, organized under tbe laws of tbe State of Pennsylvania and doing business therein, and bas been so organized and doing business since prior to April, 1900. Tbe purpose for which it was formed and which it has conducted since it was organized is the development of natural gas and transporting the same by pipe line or lines to its own customers, to whom it sells the same. At the times herein mentioned its pipe lines were used exclusively to…
1Opinion of the CourtCampbell, Chief Justice
Suit is brought to recover certain taxes assessed and paid under the provisions of section 27 of the war revenue act of 1898. The claim is that by reason of the character of claimant’s business the taxes were wrongfully or unlawfully collected and should be repaid.
There was assessed against claimant upon the August list, 1900, for the months of April and May of that year by the proper internal-revenue collector upon its gross receipts in excess of $250,000 the sum of $50.93, which, together with the added penalty and interest of $18.85, or a total of $69.78, was paid on August 1, 1903, under…
2Cases cited11 opinions
- The Distilled SpiritsSupreme Court of the United States · 1871
- Rodgers v. United StatesSupreme Court of the United States · 1902
- State v. StollSupreme Court of the United States · 1873
- Stewart v. BarnesSupreme Court of the United States · 1894
- Chesebrough v. United StatesSupreme Court of the United States · 1904
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3Cited by3 opinions
- Southern Pacific Co. v. United StatesUnited States Court of Claims · 1926
- Kahn v. United StatesUnited States Court of Claims · 1920
- Union Trust Co. v. United StatesUnited States Court of Claims · 1919