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DENMAN v. MOTTER

No. 1121.

44 F.2d 648 (1930)

DENMAN et al. v. MOTTER, Collector of Internal Revenue.

District Court, D. Kansas, Second Division.

September 9, 1930.

Attorney(s) appearing for the Case

Banks, O'Brien & McVey, of Independence, Kan., for plaintiffs.

J. W. Hussey, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., S. M. Brewster, U. S. Atty., and L. E. Wyman, Asst. U. S. Atty., both of Topeka, Kan., for defendant.

HOPKINS, District Judge.

This is an action at law (jury waived) against the collector of internal revenue to recover $51,824.38, alleged to have been erroneously collected from the plaintiffs (a partnership) as excess profits tax for the calendar year 1917. The plaintiffs' chief contention is that the running of the applicable statute of limitations had operated to bar collection previous to the time the amount involved was collected (April 1, 1924).

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