ANDERSON v. BASS

No. 8127.

88 F.2d 185 (1937)

ANDERSON v. BASS, Collector of Internal Revenue.

Circuit Court of Appeals, Fifth Circuit.

February 20, 1937.


Attorney(s) appearing for the Case

Chase Morsey, of St. Louis, Mo., and R. C. Fulbright, of Houston, Tex., for appellant.

Joseph M. Jones and Sewall Key, Sp. Assts. to the Atty. Gen., Robert H. Jackson, Asst. Atty. Gen., and W. R. Smith, Jr., U. S. Atty., and H. W. Moursund, Asst. U. S. Atty., both of San Antonio, Tex., for appellee.

Before FOSTER, SIBLEY, and HUTCHESON, Circuit Judges.


HUTCHESON, Circuit Judge.

The suit was to recover back as overpayments moneys appellant had paid as income tax for 1920. Due March 15, 1921, when the return was filed, they had been assessed April 8 and collected May 13, 1926, more than 5 years afterward. The claim was that the applicable statutes limited to 5 years the time within which these taxes could be assessed and collected; that more than that time had run; and that therefore the taxes sued for should be regarded...

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