CLIFTON MFG. CO. v. UNITED STATES

No. 3510.

76 F.2d 577 (1935)

CLIFTON MFG. CO. v. UNITED STATES.

Circuit Court of Appeals, Fourth Circuit.

April 2, 1935.


Attorney(s) appearing for the Case

W. A. Sutherland, of Atlanta, Ga. (Joseph B. Brennan, Edward R. Kane, Samuel Nesbitt Evins, Sutherland, Tuttle & Brennan, and Jones, Evins, Powers & Jones, all of Atlanta, Ga., on the brief), for appellant.

Frank J. Wideman, Asst. Atty. Gen. (Sewall Key, Carlton Fox, and J. Louis Monarch, Sp. Assts. to Atty. Gen., and Charles C. Wyche, U. S. Atty., of Greenville, S. C., on the brief), for the United States.

Before PARKER and SOPER, Circuit Judges, and HAYES, District Judge.


SOPER, Circuit Judge.

Clifton Manufacturing Company, a South Carolina corporation, brought an action in the District Court under section 24 (20) of the Judicial Code, as amended by the Act of February 24, 1925, 43 Stat. 972, 28 USCA § 41 (20), for the refund of income and profit taxes for the fiscal year ending March 31, 1918, contending that the assessment and collection of the taxes, when made, were barred by the statute of limitations. The taxpayer, in its...

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