Florsheim Bros. Dry Goods Co. v. United States

BRYAN, Circuit Judge.

This was a suit by appellant to recover back the amount of taxes which it paid under protest upon its income, war profits, and excess profits .for the year 1918. It was based on the sole ground that the government forced collection of the taxes after the running of the statute of limitations. The Disriet Court held that the taxes were collected within the period prescribed by law, and entered judgment dismissing the suit.

On March 15, 1919, appellant filed a tentative tax return for the year 1918, and received an extension of time for filing its completed return, which was…