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CHEMISCHE FABRIK VON HEYDEN AKTIENGESELLSCHAFT v. TAIT

No. 4569.

58 F.2d 814 (1932)

CHEMISCHE FABRIK VON HEYDEN AKTIENGESELLSCHAFT v. TAIT, Collector of Internal Revenue.

District Court, D. Maryland.

May 19, 1932.

Attorney(s) appearing for the Case

Adrian C. Humphreys and Newton K. Fox, both of New York City, and Janney, Ober & Williams, of Baltimore, Md., for plaintiffs.

Simon E. Sobeloff, U. S. Atty., and James K. Cullen, Asst. U. S. Atty., both of Baltimore, Md., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue and R. P. Hertzog, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendant.

CHESNUT, District Judge.

This is a suit at law by the plaintiff to recover income tax collected for the year 1919 in the amount of $160,254.17. The defenses are: (a) That the tax (with the exception of the amount of $3,095.90, which has been refunded since the beginning of the suit) was properly due and payable; (b) that the plaintiff's claim for refund was not filed within four years after the payment of the tax, as is required by Rev. St. 3228 (title 26, USCA &...

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