Penn Smokeless Coal Co. v. United States

GIBSON, District Judge.

The case at bar is a suit brought under that part of the jurisdiction of this court which is concurrent with that of the Court of Claims.

Findings of Fact.(1) Penn Smokeless Coal Company, the plaintiff, is a Pennsylvania corporation, with its principal office and place of business in the city of Pittsburgh, Pa.(2) At the times appointed by law, plaintiff filed with the collector of internal revenue at Pittsburgh, Pa., its income and excess profits tax returns for the fiscal year 1918, and paid to the said collector the sum of $91,809.69, the amount of such taxes…