1. Home
  2. Browse Decisions
  3. F.2d
  4. 31 F.2d
  5. 31 F.2d 268 (1929)
 

LOEWER REALTY CO. v. ANDERSON

No. 175.

31 F.2d 268 (1929)

LOEWER REALTY CO. v. ANDERSON, Collector of Internal Revenue.

Circuit Court of Appeals, Second Circuit.

March 4, 1929.

Attorney(s) appearing for the Case

Charles H. Tuttle, U. S. Atty., of New York City (Walter H. Schulman, Asst. U. S. Atty., of New York City, of counsel), for appellant.

Paskus, Gordon & Hyman, of New York City (Arthur B. Hyman, of New York City, of counsel), for appellee.

Before MANTON, SWAN, and AUGUSTUS N. HAND, Circuit Judges.

AUGUSTUS N. HAND, Circuit Judge (after stating the facts as above).

The question before us is whether the taxes were exacted at a time when the right to collect them was barred by the statute of limitations. When the taxpayer's return was filed on April 14, 1921, the Revenue Act of 1918 was in effect. That act (section 250 (d), 40 Stat. 1083) provided that the amount of the tax should be assessed by the Commissioner within five years after the return was made, and...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases