McDonald Coal Co. v. Heiner

SCHOONMANER, District Judge.

A jury trial having been waived, this case and that of the same plaintiff against C. G. Lewellyn, formerly collector of internal revenue of the Twenty-Third district of Pennsylvania, 9 F.(2d) 994, at No. 3096 Law (1924), were tried together before the court without a jury.. In both cases the plaintiff seeks to recover corporation income and excess profits taxes assessed and collected against it by the United States government under the provisions of the Revenue Acts of 1917 and 1918 (40 Stat. 300, Í057).

Practically the only question involved in these two eases is…