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LUCAS v. COLMER-GREEN LUMBER CO.

No. 6060.

49 F.2d 234 (1931)

LUCAS, Commissioner of Internal Revenue, v. COLMER-GREEN LUMBER CO.

Circuit Court of Appeals, Fifth Circuit.

April 30, 1931.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., J. Louis Monarch and Sewall Key, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Stanley Suydam, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., and Norman D. Keller, Sp. Asst. to Atty. Gen., for petitioner.

Before BRYAN, SIBLEY, and HUTCHESON, Circuit Judges.

SIBLEY, Circuit Judge.

The sole question is whether an additional tax for the calendar year 1919, proposed to be assessed against Colmer-Green Lumber Company by a deficiency letter from the Commissioner, dated September 2, 1926, was barred by limitation. The Revenue Act of 1926, § 277 (a), 26 USCA § 1057 (a), then in force, required assessment "within five years after the return was filed." On May 15, 1920, a return was filed which it is claimed was sufficient...

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