LOWELL COTTON MILLS v. GRISSOM


59 F.2d 461 (1932)

LOWELL COTTON MILLS v. GRISSOM, Collector of Internal Revenue.

District Court, M. D. North Carolina.

April 28, 1932.


Attorney(s) appearing for the Case

Brooks, Parker, Smith & Wharton, of Greensboro, N. C., for plaintiff.

Edwin L. Gavin, Dist. Atty., of Greensboro, N. C., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue and W. F. Evans, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.


HAYES, District Judge.

It is clear that the taxes in dispute between the plaintiff and defendant were that amount of taxes to be assessed for the fiscal year ending in the year 1918, and that this fiscal year included eleven months in 1917, and the first month in 1918.

The delay was brought about by the plaintiff's own conduct, in that he failed in the first place to make a complete return upon which the tax could be assessed; that he then sought an abatement...

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