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EASTERN CARBON BLACK CO. v. BRAST

No. 4424.

104 F.2d 460 (1939)

EASTERN CARBON BLACK CO. v. BRAST, Collector of Internal Revenue.

Circuit Court of Appeals, Fourth Circuit.

June 12, 1939.

Attorney(s) appearing for the Case

Robert S. Spilman and J. M. Woods, both of Charleston, W. Va. (A. B. Hodges and Price, Smith & Spilman, both of Charleston, W. Va., on the brief), for appellant.

Ellis N. Slack, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., Sewall Key, Sp. Asst. to Atty. Gen., and Joe V. Gibson, U. S. Atty., of Kingwood, W. Va., on the brief), for appellee.

Before PARKER, NORTHCOTT, and SOPER, Circuit Judges.

PARKER, Circuit Judge.

This is a suit by a taxpayer to recover $54,184.99 with interest, representing deficiency assessments of federal income and profits taxes for the year 1919 paid under protest. From a judgment in favor of the collector, the taxpayer has appealed. The principal question involved is the correctness of the deficiency assessments. Questions were raised in the court below involving the statute of limitations...

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