Diamond Alkali Co. v. Heiner

GIBSON, District Judge.

This suit has been brought by the plaintiff against the defendant to recover alleged overpayments of 1916 and 1917 taxes which were made over protest and pursuant to threats of distraint. A jury trial was waived.

The plaintiff contends that the assessment and collection of the 1916 and 1917 tax in instant litigation were each made subsequent to the period prescribed by the statute for assessment and collection of the taxes for those years. The defendant asserts that the statutory limitation was waived, as to the 1916 tax, by written agreement between the taxpayer and the…