United States v. John Barth Co.

EVAN A. EVANS, Circuit Judge.

Plaintiff brought this action to recover $29,-442.42, together with interest thereon at 1 per cent, per month from June, 1919. Liability was traced to an agreement executed by defendants whereby they agreed “to- pay any part of the tax found by the Commissioner to be due plaintiff from John Barth. Company as income and profits tax.” Defendants demurred to the complaint on the-ground that the cause of action was barred by the statute of limitations, because more than five years elapsed between the date bf the tax return and the determination by the Commissioner.…