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BRYANT-LINK CO. v. HOPKINS

No. 5909.

47 F.2d 1068 (1931)

BRYANT-LINK CO. v. HOPKINS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

March 24, 1931.

Attorney(s) appearing for the Case

J. M. McMillin, of Dallas, Tex., for appellant.

Norman A. Dodge, U. S. Atty., of Fort Worth, Tex., Wright Matthews, Sp. Atty., Bureau Internal Revenue, of Washington, D. C. (C. M. Charest, Gen. Counsel, Bureau Internal Revenue, of Washington, D. C., on the brief), for appellee.

Before BRYAN and FOSTER, Circuit Judges, and HUTCHESON, District Judge.

BRYAN, Circuit Judge.

Appellant sued in the District Court to recover the amount of an additional assessment for the calendar year 1917 of an income tax which it paid under protest. The suit was based on the ground that the collection of the tax was barred because it had not been assessed within the time allowed under section 250(d) of the Revenue Act of 1921 (42 Stat. 265), under which the Commissioner of Internal Revenue, if he fail to determine and assess a tax...

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