Bryant-Link Co. v. Hopkins

BRYAN, Circuit Judge.

Appellant sued in the District Court to recover the amount of an additional assessment for the calendar year 1917 of an income tax which it paid under protest. The suit was based on the ground that the collection of the tax was barred because it had not been assessed within the time allowed under section 250(d) of the Revenue Act of 1921 (42 Stat. 265), under which the Commissioner of Internal Revenue, if he fail to determine and assess a tax within five years, cannot thereafter enforce collection in the absence of a consent in writing.

A jeopardy assessment was made…