Mahoning Coal R. Co. v. United States

JONES, District Judge.

These four cases were consolidated for the purpose of trial and wore submitted upon written stipulations of fact and some additional oral testimony. No. 14311 is for the recovery of alleged overpayment of taxes for the years 1917 and 1918. No. 15256 is for the recovery of additional taxes claimed to be due for the years 1919 and 1920. No. 15408 is for the recovery of amounts assessed as additional taxes due for the years 1917 and 1918 and paid under protest. No. 15409 is for the recovery of taxes assessed and paid as additional taxes for 1919 and 1920, and which were…