W. G. Duncan Coal Co. v. Glenn

MILLER, District Judge.

This action was brought by the W. G. Duncan Coal Company to recover from *835the Collector of Internal Revenue at Louisville, Kentucky, the amount of $4,629.47 as income taxes illegally assessed and collected for the taxpayer’s fiscal year ending March 31, 1934. The additional tax was paid under protest; claim for refund was properly filed and denied; and this action was thereafter seasonably instituted for its recovery.

The plaintiff, W. G. Duncan Coal Company, hereafter referred to as the coal company, is a Kentucky corporation engaged in mining coal at Greenville,…