WAUSAU SULPHATE FIBRE CO. v. COMMISSIONER OF INT. REV.

No. 4716.

61 F.2d 879 (1932)

WAUSAU SULPHATE FIBRE CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

November 30, 1932.


Attorney(s) appearing for the Case

Robert A. Littleton and W. W. Spalding, both of Washington, D. C. (Mason, Spalding & McAtee, of Washington, D. C., of counsel), for petitioner.

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and E. L. Updike, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for respondent.

Before ALSCHULER, EVANS, and SPARKS, Circuit Judges.


ALSCHULER, Circuit Judge.

The one question here involved is whether the statute of limitations (Revenue Acts 1918 and 1921, § 250 (d), 40 Stat. 1083, 42 Stat. 265) bars the asserted tax, and this depends on whether a series of waivers, which upon their face admittedly would toll the statute, are shown by the record to have been sufficiently identified to warrant their admissibility in evidence. The Board of Tax Appeals admitted them, and the alleged erroneous...

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