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ART METAL CONST. CO. v. UNITED STATES

35 F.2d 379 (1929)

ART METAL CONST. CO. v. UNITED STATES.

District Court, W. D. New York.

September 23, 1929.

Attorney(s) appearing for the Case

Slee, O'Brian, Hellings & Ulsh, of Buffalo, N. Y. (John Lord O'Brian and Ralph Ulsh, both of Buffalo, N. Y., of counsel), for plaintiff.

Richard H. Templeton, U. S. Atty., of Buffalo, N. Y. (Richard A. Grimm, Asst. U. S. Atty., of Buffalo, N. Y., and Ralph S. Scott, Sp. Atty., for Department of Internal Revenue, of Washington, D. C., of counsel), for the United States.

HAZEL, District Judge.

In this action for recovery of $41,146.12 with interest, representing an overpayment on a conceded overassessment of income and profit taxes for 1918-19, the questions involved are: First, whether the statute of limitation bars recovery; and, second, whether the original claim for refund filed by plaintiff was defective and insufficient in failing to ask the benefit of special assessment; and, third, whether the claim was subject to amendment...

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