PRICE & LUCAS CIDER & VINEGAR CO. v. LUCAS


37 F.2d 922 (1930)

PRICE & LUCAS CIDER & VINEGAR CO. v. LUCAS, Internal Revenue Collector.

District Court, W. D. Kentucky, at Louisville.

January 3, 1930.


Attorney(s) appearing for the Case

Woodward, Hamilton & Hobson, of Louisville, Ky., for plaintiff.

T. J. Sparks, U. S. Atty., and Frank A. Ropke, Asst. U. S. Atty., both of Louisville, Ky., and C. M. Charest, General Counsel Bureau Internal Revenue, and E. E. Angevine, Attorney Bureau of Internal Revenue, both of Washington, D. C., for defendant.


DAWSON, District Judge.

This case is before me on final submission; the parties in writing having waived a jury and requested a separation of my findings of fact and conclusions of law. The sole question is whether or not the collection of the taxes sought to be recovered herein was barred at the time of their payment by the applicable statute of limitation. The facts are stipulated.

The plaintiff kept its books and made its income tax return on a calendar...

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