United Pocahontas Coal Co. v. United States

McCLINTIC, District Judge.

This is a controversy involving a claim by plaintiff for a refund of a portion of its income and excess profits taxes for the year 1919.

Plaintiff is a corporation duly organized .and existing under the laws of the State of West Virginia, with its principal place of business at Crumpler, West Virginia.

On March 13, 1920, plaintiff filed its 1919 income and profits tax return, disclosing a net income of $359,198.69, invested capital of $754,035.95 and a tax liability of $126,487.98, the latter amount being paid to the Collector of Internal Revenue. In its return…