PAUL JONES & CO. v. LUCAS

No. 1049.

33 F.2d 907 (1929)

PAUL JONES & CO. v. LUCAS, Collector of Internal Revenue.

District Court, W. D. Kentucky, at Louisville.

August 1, 1929.


Attorney(s) appearing for the Case

Cox & Wells, of Louisville, Ky., for plaintiff.

T. J. Sparks, U. S. Atty., of Greenville, Ky., Frank A. Ropke, Asst. U. S. Atty., of Louisville, Ky., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and D. A. Taylor, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.


DAWSON, District Judge.

This case is submitted on plaintiff's demurrer to paragraph 4 of defendant's amended answer. This paragraph challenges the right of the plaintiff to rely upon the fact that the taxes assessed against it for the calendar year 1919 were collected by duress after their collection had been barred by the statute of limitation then in effect, inasmuch as this fact was not presented to the Commissioner in the application for refund as one of the grounds...

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