BELBER TRUNK & BAG CO. v. UNITED STATES

No. 5128.

70 F.2d 1005 (1934)

BELBER TRUNK & BAG CO. v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

Rehearing Denied June 6, 1934.


Attorney(s) appearing for the Case

Chase Morsey, of St. Louis, Mo., and Milton H. Belber, of Philadelphia, Pa., for appellant.

Thomas J. Curtin, Asst. U. S. Atty., and Charles D. McAvoy, U. S. Atty., both of Philadelphia, Pa., and E. Barrett Prettyman, General Counsel, Bureau of Internal Revenue, and D. Louis Bergeron, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for appellee.

Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.


BUFFINGTON, Circuit Judge.

In the court below the taxpayer sought to recover taxes alleged to have been illegally collected because barred by the statute limitation. By stipulation, trial by jury was waived and the case tried by a judge. The decisive question was whether the taxpayer had been misled and deceived into signing the particular waiver in question, which was a second one. After hearing the proofs, the trial judge found: "The plaintiff's president, when...

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