UNITED STATES v. CAPPS MFG. CO.

No. 347.

9 F.2d 79 (1925)

UNITED STATES v. CAPPS MFG. CO.

District Court, N. D. Georgia.

September 9, 1925.


Attorney(s) appearing for the Case

C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga.

Charters & Wheeler, of Gainesville, Ga., for defendant.


SIBLEY, District Judge.

1. The plea of statute of limitations must be overruled. It is founded upon section 250 (d) of the Revenue Act of 1918 (Comp. St. Ann. Supp. 1919, § 6336 1/8tt). This, however, was superseded by section 250 (d) of the Revenue Act of 1921 (Comp. St. Ann. Supp. 1923, § 6336 1/8tt), which makes the bar to occur only by a lapse of five years from the date the return is filed; no limitation, apparently, being provided unless a return is...

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