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HARTWELL MILLS v. ROSE

No. 6444.

61 F.2d 441 (1932)

HARTWELL MILLS v. ROSE, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

November 3, 1932.

Attorney(s) appearing for the Case

Granger Hansell, W. A. Sutherland, and Joseph B. Brennan, all of Atlanta, Ga., for appellant.

C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, Henry C. Clark, Herbert S. Fessenden, and Lester L. Gibson, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., and C. P. Goree, Asst. U. S. Atty., of Atlanta, Ga., for appellee.

Before BRYAN, HUTCHESON, and WALKER, Circuit Judges.

HUTCHESON, Circuit Judge.

This suit, based on the Revenue Act of 1928, 45 Stat. 795 (26 USCA § 2001 et seq.), was brought September 30, 1930, to recover as overpayments additional taxes for the years 1919 and 1920 assessed before June 2, 1924, and paid, after pleas in abatement had been filed, the payment of the taxes had been stayed, and a portion of the assessments had been abated, in 1926, more than five years after the returns for the years in question had...

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