HARVEY COAL CORPORATION v. UNITED STATES

No. 8495.

118 F.2d 350 (1941)

HARVEY COAL CORPORATION v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

February 13, 1941.


Attorney(s) appearing for the Case

J. Nelson Anderson and Stanley Worth, both of Washington, D. C., for appellant.

J. B. Frazier, Jr., U. S. Atty., of Knoxville, Tenn., Samuel O. Clark, Jr., Asst. Atty. Gen., and Edward H. Hammond, Sp. Asst. to Atty. Gen., for appellee.

Before HICKS, SIMONS, and HAMILTON, Circuit Judges.


PER CURIAM.

In an appeal from an order dismissing the suit of the appellant to recover federal income and excess profit taxes paid for the calendar year 1917 upon the ground that the taxes had been collected after the bar of the statute had fallen; and

It appearing from the government's answer that the defense was based upon the limitation of the statute being tolled by the filing of a claim for abatement made on behalf of the taxpayer within the provisions...

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