Legal Opinion
Castle Shannon Coal Corp. v. United States
District Court, W.D. Pennsylvania
Decided June 25, 1951No. Civ. A. No. 8828PublishedCited by 3 opinions
1Opinion of the Court
CLARY, District Judge.
This is an action by the plaintiff, Castle Shannon Coal Corporation, to recover taxes assessed and paid under the provisions of Section 3475 of the Internal Revenue Code, 26 U.S.C.A. § 3475, for the transportation of property for the period 1942 to 1947 inclusive. The facts in the main are undisputed and the following narrative may be taken as the general findings of fact which will be supplemented hereinafter by special findings of fact.
Plaintiff at the material times herein was the owner and operator of a coal mine located at Coverdale in Bethel Township, Allegheny…
2Cases cited2 opinions
- Getchell Mine, Inc. v. United StatesCourt of Appeals for the Ninth Circuit · 1950
- Edward H. Ellis & Sons, Inc. v. United StatesCourt of Appeals for the Third Circuit · 1951
3Cited by3 opinions
- Edward Hines Lumber Co. v. United StatesCourt of Appeals for the Seventh Circuit · 1957
- Kerns v. United StatesCourt of Appeals for the Fourth Circuit · 1953
- Associated Dry Goods Corp. v. United StatesDistrict Court, D. Maryland · 1961