UNITED STATES v. JOHN GALLAGHER CO.

No. 6926.

83 F.2d 368 (1936)

UNITED STATES v. JOHN GALLAGHER CO.

Circuit Court of Appeals, Sixth Circuit.

April 8, 1936.


Attorney(s) appearing for the Case

Joseph M. Jones, of Washington, D. C. (Frank J. Wideman and Sewall Key, both of Washington, D. C., and E. B. Freed and Everett L. Foote, both of Cleveland, Ohio, on the brief), for appellant.

J. W. Ford, of Youngstown, Ohio (Manchester, Ford, Bennett & Powers, of Youngstown, Ohio, on the brief) for appellee.

Before MOORMAN, HICKS, and SIMONS, Circuit Judges.


MOORMAN, Circuit Judge.

On March 12, 1924, the Commissioner of Internal Revenue assessed an additional tax of $5,838.12 against the appellee for the year 1917. The period of limitation for collecting the tax, as extended by a waiver which the appellee had executed, expired April 1, 1924. On May 5, 1924, the Commissioner signed a final schedule of refunds and credits authorizing the disbursing clerk of the Treasury Department to credit $5,838.12 of an overpayment on...

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