William F. Taubel, Inc. v. Sturgess

FAKE, District Judge.

The issues here arise on motions to strike out the answers to the complaints. The question of law is the same in each ease, and amounts to this: It being conceded that the collection of certain additional income and profits taxes were barred at the time pay*237ments thereof were made, inasmuch as more than five years had elapsed from the time the returns were filed, can the plaintiff recover these additional taxes, said payments having been made after elaims in abatement were filed and rejected, claims for refunds having also been rejected?

The answer to this inquiry involves…