ALLEGHENY HEATING CO. v. LEWELLYN

No. 6532.

15 F.Supp. 368 (1936)

ALLEGHENY HEATING CO. v. LEWELLYN, Former Collector of Internal Revenue.

District Court, W. D. Pennsylvania.

May 15, 1936.


Attorney(s) appearing for the Case

Reed, Smith, Shaw & McClay, of Pittsburgh, Pa., for plaintiff.

Chas. F. Uhl, U. S. Atty., and Orris Bennett, Asst. U. S. Atty., both of Pittsburgh, Pa., for defendant.


SCHOONMAKER, District Judge.

This is an action to recover a portion of income and excess-profits taxes paid by the plaintiff for the years 1917 and 1918. The question presented is whether or not the recovery of admitted overpayments of income and excess-profits taxes for the years 1917 and 1918 are barred by the statute of limitations.

Briefly stated, the facts stipulated are as follows:

"For the year 1917 plaintiff filed its return of income and excess...

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