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BOWERS v. N.Y. & ALBANY CO.

Nos. 366, 367, 368.

273 U.S. 346 (1927)

BOWERS, INDIVIDUALLY AND AS COLLECTOR, v. NEW YORK & ALBANY LIGHTERAGE COMPANY. SAME v. SEAMAN. SAME v. FULLER.

Supreme Court of United States.

Decided February 21, 1927.

Attorney(s) appearing for the Case

Mr. Charles T. Hendler, Special Attorney, Bureau of Internal Revenue, with whom Solicitor General Mitchell and Mr. A.W. Gregg, General Counsel, Bureau of Internal Revenue, were on the brief, for the petitioner.

Winifred Sullivan for the respondent, in No. 366.

Messrs. Bern Budd, Henry P. Keith, and Benjamin Mahler for the respondent, in No. 367.

Messrs. George W. Matthews and Thomas S. Fuller for the respondent, in No. 368.

MR. JUSTICE BUTLER delivered the opinion of the Court.

In No. 366, respondent, March 26, 1918, filed its return of income and excess-profits taxes for 1917 and paid the amount shown due. Shortly before the expiration of five years after the return the commissioner assessed and the collector demanded payment of additional income and excess-profits taxes. Respondent refused to pay. More than five years after the return the collector distrained and sold personal property...

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