Roberts Sash & Door Co. v. United States

GREEN, Judge.

This is a suit to recover $3,205.54, income and profits taxes for the calendar year 1920, which was collected from the plaintiff after the statute of limitations had run. In answer, the defendant alleges and the evidence shows that before the statute of limitations had run, the plaintiff filed a bond with surety for the payment of such taxes as the Commissioner might determine to be due. Defendant contends that a liability upon the bond was substituted for plaintiff’s tax liability, and that the collection was merely a satisfaction of the amount that was due on the bond. This…