Solomon v. Heiner

SCHOONMAKER, District Judge.

This is an action to recover income and profits taxes for the year 1917, alleged to-have been illegally collected after the collection was barred by the statute of limitations-

The defendant has filed an affidavit of defense, averring:(1) That the statute of limitations had not expired at the date of collection, by reason of the fact that a waiver had been executed by the taxpayer and the Commissioner of Internal Revenue under the provisions of' section 250(d) of the Revenue Act of 1921 in the language following:

“I, Max Solomon, in consideration of the assurance…