Little War Creek Coal Co. v. United States

McCLINTIC, District Judge.

This action was instituted for the purpose of recovering from the respondent part of an additional assessment of corporate income taxes alleged to have been illegally collected from the petitioner, Little War Creek Coal Company, by the respondent, United States of America, for the calendar year 1929. Petitioner’s claim for recovery is based upon alleged erroneous actions of the Commissioner of Internal Revenue in (1) failure to allow as a deduction from the gross income of petitioner for the year 1929 certain items of ordinary and necessary expense, aggregating…