District Court, E.D. Pennsylvania November 1, 1954, Civ. A. No. 12132 (Cranberry Improvement Co. v. Smith)

GANEY, District Judge.

This action was brought to recover income tax for the year 1943 and excess profits tax for 1944 totaling $25,810.71 alleged to have been erroneously paid by the taxpayer, a corporation which was in the business of mining coal.