Bass v. Sugarland Industries

FOSTER, Circuit Judge.

Appellee, the Sugarland Industries, as trustee and successor to the.Imperial Sugar Company and affiliated corporations, on November 10, 1928, brought suit against appellant, James W. Bass, collector of internal revenue, to recover $80,099.96 as an overpayment of income taxes for the year 1917, under the provisions of section 250 (d) of the Revenue Aet of 1921 (42 Stat. 265), which fixes a limitation for collection of five years after the filing of the return, and section 607 of the Revenue Aet of 1928 (26 USCA § 2607), which requires such collections to be considered as…