H. V. KELL CO. v. UNITED STATES

No. M-41.

17 F.Supp. 143 (1936)

H. V. KELL CO. v. UNITED STATES.

Court of Claims.

December 7, 1936.


Attorney(s) appearing for the Case

Francis R. Lash, of Washington, D. C. (Francis C. Stetson, of Washington, D. C., on the brief), for plaintiff.

John W. Hussey, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.


GREEN, Judge.

Plaintiff brings this suit to recover $9,704 taxes assessed for the calendar year 1917 and not paid until January 27, 1926, when it is alleged collection was barred by the statute of limitations.

The findings show that plaintiff filed four claims for abatement of its taxes for 1917. The first three claimed the right to assessment of its taxes under the special relief provisions of section 210 of the Revenue Act of 1917 (40 Stat. 307). The fourth...

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