H. S. ECKELS & CO. v. UNITED STATES

No. L-290.

3 F.Supp. 542 (1933)

H. S. ECKELS & CO. v. UNITED STATES.

Court of Claims.

June 5, 1933.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for the plaintiff.

Lisle A. Smith, of Washington D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before LITTLETON, WHALEY, WILLIAMS, and GREEN, Judges.


LITTLETON, Judge.

The only question in this case is whether a document filed by plaintiff August 31, 1920, entitled "Claim for Abatement," asking that the entire additional assessment of $6,136.88 be abated on the ground that the assessment was without warrant of law and illegal was a claim in abatement within the meaning of section 611 of the Revenue Act of 1928 (26 USCA § 2611), which provides that, if any tax was assessed prior to June 2, 1924, and within...

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