CROWELL ELEVATOR CO. v. ALLEN

No. 2414.

43 F.2d 772 (1930)

CROWELL ELEVATOR CO. v. ALLEN, Collector of Internal Revenue.

District Court, D. Nebraska, Omaha Division.

August 18, 1930.


Attorney(s) appearing for the Case

William A. Day, of Omaha, Neb., for plaintiff.

Ambrose C. Epperson, Asst. U. S. Atty., of Omaha, Neb., for defendant.


WOODROUGH, District Judge.

The plaintiff corporation income taxpayer sues the internal revenue collector to recover payments made under protest, on the ground that, at the time of the alleged assessment of tax and collection of the plaintiff's money, the statute of limitations had run against the government, and therefore the exaction was unlawful. The government concedes that the money was collected from plaintiff and that plaintiff would be entitled to recover it...

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