LOWELL, District Judge.
These cases were argued together, and may be disposed of in one memorandum. Each of them raises the questions of the effect of the statute of limitations contained in the Revenue Act of 1926.
In the Brady Case a refund owed to a taxpayer was not paid to him, but was credited against an uncollected tax outlawed by the statute of limitations then in force.
In the Lyman Case collection of an outlawed tax was enforced by process...
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