BANK OF COMMERCE v. ROSE

No. 1034.

26 F.2d 365 (1928)

BANK OF COMMERCE v. ROSE, Collector of Internal Revenue.

District Court, N. D. Georgia, Atlanta Division.

May 15, 1928.


Attorney(s) appearing for the Case

Bradley Hogg, of Americus, Ga., for plaintiff.

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


SIBLEY, District Judge.

The suit is to recover money paid under compulsion on September 16, 1925, as income taxes assessed for the calendar year 1918, upon the ground that the claim therefor was barred by limitation. The tax return was sworn to before a Sumpter county notary public, 200 miles from the collector's office, on April 19, 1919, and receipt of the accompanying taxes was acknowledged thereon by the collector on April 23, 1919; the latter date being probably...

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