1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 1 F.Supp.
  5. 1 F.Supp. 768 (1932)
 

ECLIPSE LAWN MOWER CO. v. UNITED STATES

No. K—40.

1 F.Supp. 768 (1932)

ECLIPSE LAWN MOWER CO. v. UNITED STATES.

Court of Claims.

November 14, 1932.

Attorney(s) appearing for the Case

William Cogger of Washington, D. C. (John E. Hughes, of Chicago, Ill., on the brief), for plaintiff.

Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Lester L. Gibson, of Washington, D. C., on the brief), for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

LITTLETON, Judge.

The plaintiff's case is based entirely upon the contention that there was no valid waiver on file with the commissioner which authorized him to assess the additional tax on May 15, 1924, and to make collection thereof on May 26, 1924. It is our opinion that this claim cannot be sustained. The facts show that the statutory period of limitation within which the commissioner could assess and collect an additional tax for 1918 without a waiver expired...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases