UNITED STATES v. AYER

No. 1902.

12 F.2d 194 (1926)

UNITED STATES v. AYER et al.

Circuit Court of Appeals, First Circuit.

April 23, 1926.


Attorney(s) appearing for the Case

George R. Farnum, of Boston, Mass. (Harold P. Williams, of Boston, Mass., and A. W. Gregg and T. H. Lewis, Jr., both of Washington, D. C., on the brief), for the United States.

Sherman L. Whipple and Edward O. Proctor, both of Boston, Mass. (Charles K. Cobb, of Boston, Mass., on the brief), for defendants in error.

Before BINGHAM, JOHNSON, and ANDERSON, Circuit Judges.


BINGHAM, Circuit Judge (after stating the facts as above).

If the United States can maintain this action it was seasonably brought, for it was begun within five years from the time the tax was due. Revenue Act of 1921, title 13, § 1320 (Comp. St. Ann. Supp. 1923, § 6371 4/5i).

The liability for the tax that accrued under the act of 1916 was not remitted by the act of 1921. Title 14, § 1400 (b), of the act of 1918 (Comp. St. Ann. Supp. 1919,...

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