Denman v. Motter

HOPKINS, District Judge.

This is an action at law (jury waived) against the collector of internal revenue to recover $51,824.38, alleged to have been erroneously collected from the plaintiffs (a partnership) as excess profits tax for the calendar year 1917. ‘ The plaintiffs’ chief contention is that the running of the applicable statute of limitations had operated to bar collection previous to the time the amount involved was collected (April 1, 1924).

Two questions are presented.(1) Did plaintiffs file the excess profits tax return as claimed by them? and (2) Was such a return (not being on…