MORAN v. UNITED STATES

No. 41901.

19 F.Supp. 557 (1937)

MORAN v. UNITED STATES.

Court of Claims.

June 7, 1937.


Attorney(s) appearing for the Case

Meredith M. Daubin, of Washington, D. C., for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Robert H. Jackson, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for defendant.

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


LITTLETON, Judge.

The admissible and competent evidence of record establishes that if both claims now pressed by plaintiff were allowed and the income for 1926 reduced accordingly, an additional tax of some $35,000 would remain due for 1926. However, the statute of limitation has barred collection. Cf. Lewis v. Reynolds, 284 U.S. 281, 52 S.Ct. 145, 76 L.Ed. 293. Inasmuch as the evidence of record establishes that the Wardman Corporation...

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