COLUMBIAN IRON WORKS v. BROCK

No. 1926.

38 F.2d 816 (1929)

COLUMBIAN IRON WORKS v. BROCK, Collector of Internal Revenue.

District Court, D. Tennessee.

September 28, 1929.


Attorney(s) appearing for the Case

Morris D. Kopple, of New York City, and J. J. Lynch, of Chattanooga, Tenn., for plaintiff.

A. V. McLane, U. S. Atty., of Nashville, Tenn., and Frank J. Ready, Jr., Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., for defendant.


GORE, District Judge.

The sole question presented here is whether or not the taxes sued for were barred by the statutes of limitation at the time the assessment and payment was made.

The taxes in question were assessed and collected more than five and more than six years after the date of the respective returns; the defendant's contention being, however, that the assessment and collection was made within the time agreed upon by written waivers, signed by the...

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