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HICKMAN v. UNITED STATES

No. 3325.

47 F.2d 328 (1930)

HICKMAN v. UNITED STATES.

District Court, D. Connecticut.

December 31, 1930.

Attorney(s) appearing for the Case

Dean Hill Stanley, of Washington, D. C., for plaintiff.

John Buckley, U. S. Atty., George H. Cohen, Asst. U. S. Atty., both of Hartford, Conn., and C. M. Charest and Miles J. O'Connor, both of Washington, D. C.

THOMAS, District Judge.

This case was tried upon a stipulation waiving the jury. The plaintiff seeks to recover $1,524.31 income taxes paid for the calendar year 1918.

The case is here upon an agreed statement of facts as well as some testimony taken in open court. As the only issue involved is the applicability of the statute of limitations, only a very brief reference will be made to the facts.

The plaintiff...

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