BASS v. SUGARLAND INDUSTRIES

No. 5894.

50 F.2d 65 (1931)

BASS, Collector of Internal Revenue, v. SUGARLAND INDUSTRIES.

Circuit Court of Appeals, Fifth Circuit.

June 2, 1931.


Attorney(s) appearing for the Case

John D. Hartman, U. S. Atty., of San Antonio, Tex., and Wright Matthews, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (C. M. Charest, of Washington, D. C., on the brief), for appellant.

Palmer Hutcheson, of Houston, Tex. (Baker, Botts, Andrews & Wharton, of Houston, Tex., on the brief), for appellee.

Before BRYAN, FOSTER, and SIBLEY, Circuit Judges.


FOSTER, Circuit Judge.

Appellee, the Sugarland Industries, as trustee and successor to the Imperial Sugar Company and affiliated corporations, on November 10, 1928, brought suit against appellant, James W. Bass, collector of internal revenue, to recover $80,099.96 as an overpayment of income taxes for the year 1917, under the provisions of section 250 (d) of the Revenue Act of 1921 (42 Stat. 265), which fixes a limitation for collection of five years after the filing...

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