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...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.