SABIN v. UNITED STATES

Nos. H-391, J-651.

44 F.2d 70 (1930)

SABIN v. UNITED STATES.

Court of Claims.

October 20, 1930.


Attorney(s) appearing for the Case

Arthur H. Deibert, of Washington, D. C. (Charles Harwood, of New York City, on the brief), for plaintiff.

Charles R. Pollard, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (R. P. Hertzog, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


LITTLETON, Judge.

The tax in controversy is for 1915 and 1916. There is no controversy as to the correctness of the amounts collected. The issues relate entirely to the statute of limitation.

Plaintiff contends (1) that the instrument executed and filed by him March 6, 1922, did not constitute a valid consent or waiver under the provisions of section 250(d) of the Revenue Act of 1921 (42 Stat. 265), for the reason that...

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