Washington Coal & Coke Co. v. Heiner, 4615.
Decision Date | 31 December 1931 |
Docket Number | No. 4615.,4615. |
Citation | 55 F.2d 229 |
Court | U.S. Court of Appeals — Third Circuit |
Parties | WASHINGTON COAL & COKE CO. v. HEINER, Collector of Internal Revenue. |
William W. Booth, W. A. Seifert, and Smith, Shaw, McClay & Seifert, all of Pittsburgh, Pa., for appellant.
Louis E. Graham, U. S. Atty., and John A. McCann, Sp. Asst. U. S. Atty., both of Pittsburgh, Pa. (C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for appellee.
Before BUFFINGTON, WOOLLEY, and DAVIS, Circuit Judges.
This was a suit by the taxpayer to recover taxes alleged to have been illegally collected by the government. The court held with the government. The taxpayer appealed.
Without cumbering this opinion with details which are already set forth in that of the court below, it suffices, for decision purposes, to say the crucial question was thus stated by the trial judge:
Such waiver is:
On hearing, the trial court, on its own analysis of the acts of the parties, the status of the tax proceedings, and in light of Stange v. United States, C. C. H. Tax Service, 1929, Vol. III, p. 8965, and Roy & Titcomb, Inc., v. United States, C. C. H. Tax Service, 1930, Vol. III, p. 8357, held "I conclude that the agreement of December 7, 1925, extended the time for collection until December 31, 1926, and, therefore, that the Statute of Limitations was not a...
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