CRUCIBLE STEEL CASTING CO. v. COMMISSIONER OF INTERNAL REVENUE

No. 4851.

66 F.2d 82 (1933)

CRUCIBLE STEEL CASTING CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Seventh Circuit.

July 11, 1933.


Attorney(s) appearing for the Case

Allen H. Gardner, of Washington, D. C. (Kixmiller, Baar & Morris, of Washington, D. C., of counsel), for petitioner.

G. A. Youngquist, Sewall Key, and John G. Remey, Sp. Assts. to Atty. Gen., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Owen W. Swecker, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for respondent.

Before ALSCHULER and SPARKS, Circuit Judges, and WILKERSON, District Judge.


ALSCHULER, Circuit Judge.

There is involved in this appeal the question whether the collection of the income tax for the calendar year 1918 is barred by limitation.

Petitioner's tax return was filed June 13, 1919. On February 28, 1924, petitioner executed, and the Commissioner accepted, an income and profits tax waiver wherein petitioner consented "to a determination, assessment, and collection" of any such taxes for the year 1918, such waiver to continue...

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