AMERICAN GLUE CO. v. UNITED STATES

No. 3510.

42 F.2d 235 (1930)

AMERICAN GLUE CO. v. UNITED STATES

District Court, D. Massachusetts.

June 26, 1930.


Attorney(s) appearing for the Case

Goodwin, Proctor, Field & Hoar, Robert E. Goodwin, and Harris H. Gilman, all of Boston, Mass., for plaintiff.

Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. to the U. S. Atty., both of Boston, Mass.


BREWSTER, District Judge.

In its petition the American Glue Company seeks to recover accrued income and excess profits taxes for the year 1917 in the amount of $223,263.89, which was collected on a warrant of distraint after the period of limitation established by the Revenue Act of 1921 (section 250(d), 42 Stat. 265) had expired.

A schedule of important dates follows:

  1917 tax return filed ................... May 1, 1918
  Additional assessment...

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