Rasmussen v. Brownfield-Canty Carpet Co.

(after stating the facts as above). On the writ of error two questions are presented: First, whether on March 16, 1925, the distraint proceeding was barred by the internal revenue law of 1924 (43 Stat. 253); and, second, whether the answer, by alleging that the $1,000 which was offered in compromise was subsequently applied on the assessment for the year ending January 31, 1919, at the direction of the plaintiff, pleaded a voluntary payment, so as to bar recovery thereof.

Two income tax returns were filed by the plaintiff for the year ending January 31, 1919, a tentative return on March 15,…