Legal Opinion

Boone County Coal Corp. v. United States

District Court, S.D. West Virginia

Decided February 12, 1941No. 47PublishedCited by 2 opinions

1Opinion of the Court

BARKSDALE, District Judge.

This action having been tried upon the facts by the Court without a jury, the Court doth hereby find the facts specially and state separately its conclusions of law thereon, and directs the entry of the appropriate judgment, as follows, in conformity with Rule 52(a) of the Federal Rules of Civil Procedure, 28 U.S.C.A. following section 723c:

Findings of Fact.(1) The plaintiff, a West Virginia corporation, with its principal place of business at Sharpies, in Logan County, West Virginia, within the jurisdiction of this Court, brings this suit against the United States…

2Cases cited4 opinions

  1. Haggar Co. v. Helvering, Com'r of Internal RevenueSupreme Court of the United States · 1940
  2. J. E. Riley Investment Co. v. CommissionerSupreme Court of the United States · 1940
  3. J. E. Riley Inv. Co. v. CommissionerCourt of Appeals for the Ninth Circuit · 1940
  4. CH Mead Coal Co. v. Commissioner of Internal Rev.Court of Appeals for the Fourth Circuit · 1939

3Cited by2 opinions

  1. Boone County Coal Corp. v. United StatesCourt of Appeals for the Fourth Circuit · 1941
  2. Wilson v. United StatesDistrict Court, E.D. Missouri · 1967

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