Erie Coal & Coke Co. v. Heiner

McVICAR, District Judge.

This is an action by the Erie Coal & Coke Company against D. B. Heiner, Collector of Internal Revenue, to recover the sum of $65,706.07, with interest from April 20, 1926, being the amount of a tax paid by the plaintiff to the defendant, which the plaintiff alleges is illegal. The parties filed a stipulation waiving trial by jury, and agreeing that the cause may be tried by the court. The parties also agreed upon the facts which the court finds as follows:

' 1. Erie Coal & Coke Company is and was on April 1, 1918, and at all times subsequent thereto, a corporation…