WOLF SAFETY LAMP CO. OF AMERICA v. UNITED STATES


49 F.2d 950 (1930)

WOLF SAFETY LAMP CO. OF AMERICA v. UNITED STATES.

District Court, S. D. New York.

October 14, 1930.


Attorney(s) appearing for the Case

Johnson & Shores, of New York City, for plaintiff.

Charles H. Tuttle and Walter H. Schulman, both of New York City, for the United States.


FRANK J. COLEMAN, District Judge.

The sole question presented is whether plaintiff's payment of part of its income and excess profits tax after the period of limitations can be recovered. Plaintiff filed its return for the year 1917 on March 15, 1918, and in October, 1919, the government assessed an additional tax in the sum of $2,428.39 for the year 1917. On October 24, 1919, plaintiff filed a claim in abatement of the additional assessment, and thereafter all proceedings...

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