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HEINER v. DIAMOND ALKALI CO.

No. 4428.

49 F.2d 120 (1931)

HEINER v. DIAMOND ALKALI CO.

Circuit Court of Appeals, Third Circuit.

April 9, 1931.

Attorney(s) appearing for the Case

Louis E. Graham, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. O. Hanson, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellant.

Maynard Teall, William A. Seifert, William Wallace Booth, and Smith, Shaw, McClay & Seifert, all of Pittsburgh, Pa., for appellee.

Before BUFFINGTON and THOMPSON, Circuit Judges, and THOMSON, District Judge.

THOMSON, District Judge.

The question before us is, whether certain income and profits taxes for 1917 were collected in violation of the statute of limitations.

The taxes for 1916 and 1917, which were returned in 1918, were duly paid. In 1924, additional taxes of over $6,000 were assessed for 1916, and over $600,000 for 1917. Plaintiff filed a claim in abatement, which, in 1927, was rejected as to the 1916 taxes; the 1917 taxes being reduced to $269,451.93...

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