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COMMISSIONER OF INT. REV. v. UNITED STATES REF. CORP.

No. 4875.

64 F.2d 69 (1933)

COMMISSIONER OF INTERNAL REVENUE v. UNITED STATES REFRACTORIES CORPORATION.

Circuit Court of Appeals, Third Circuit.

March 7, 1933.

Attorney(s) appearing for the Case

G. A. Youngquist, Asst. Atty. Gen., and Sewall Key and Carlton Fox, Sp. Assts. to Atty. Gen. (F. F. Toomey, C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and A. H. Fast, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., of counsel), for appellant.

Robert P. Smith, of Washington, D. C., and W. W. Montgomery, Jr. (of Montgomery & McCracken), of Philadelphia, Pa., for appellee.

Before BUFFINGTON, WOOLLEY, and THOMPSON, Circuit Judges.

WOOLLEY, Circuit Judge.

The question is whether the statute of limitations, as provided by section 250 of the Revenue Acts of 1918 and 1921 (40 Stat. 1082; 42 Stat. 264) and section 278 of the Revenue Act of 1926 (26 USCA § 1058 et seq.), has barred the collection of taxes assessed on a return for the calendar year 1920.

On March 15, 1921, United States Refractories Corporation, respondent in this case, filed its income and profits tax return for the...

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