Legal Opinion

Tams v. United States

District Court, S.D. West Virginia

Decided June 18, 1940No. Civ. No. 56PublishedCited by 1 opinion

1Opinion of the Court

Findings of Fact.

BARKSDALE, District Judge.(1) Plaintiff was at all times mentioned in his complaint, and is now, a citizen of the United States, residing at Tams, Raleigh County, West Virginia, within the jurisdiction of the United States District Court for the Southern District of West Virginia.(2) The amount involved in this controversy is less than $10,000.(3) Plaintiff, W. P. Tams, is a mining engineer and coal operator of long experience and outstanding ability. In 1920, he and one J. B. Clifton (now deceased) organized and incorporated Guyan Collieries Corporation (hereinafter called…

2Cases cited13 opinions

  1. Lucas v. American Code Co.Supreme Court of the United States · 1930
  2. United States v. S. S. White Dental Manufacturing Co.Supreme Court of the United States · 1927
  3. Spring City Foundry Co. v. CommissionerSupreme Court of the United States · 1934
  4. Eckert v. BurnetSupreme Court of the United States · 1931
  5. Helvering v. PriceSupreme Court of the United States · 1940

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3Cited by1 opinion

  1. Early v. AtkinsonCourt of Appeals for the Fourth Circuit · 1949

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