Federal Coke Corp. v. Driscoll

SCHOONMAKER, District Judge.

These two suits were tried together. They are actions by plaintiff, as successor and transferee of the Republic Connellsville Coke Company, to recover capital-stock taxes imposed upon that company under section 701 of the Revenue Act of ll93i Tit. 26 U.S.C.A. § 1358; Section 105 of the Revenue Act of 1935, and Section 401 of the Revenue Act of 1936, 26 U.S. C.A. § 1358a; because it is alleged that the company was not doing or carrying on business during the period' from July 1, ,1933, to June 30, 1936. Timely and proper refund claims were filed and rejected by .the…