Varsity Underwear Co. v. United States

GREEN, Judge.

This is a suit to- recover taxes and interest amounting to $5,395.05, with interest thereon, alleged to have been wrongfully collected by defendant.

The evidence shows the assessment of an additional tax against the plaintiff for the year 1917, the filing of a plea in abatement, and a stay of the proceedings in collection of the tax by reason of the filing thereof; also the rejection of the plea in abatement and the collection of the tax after the period of limitations had expired over the protest of plaintiff. A case of this nature is governed by the decision in Oak Worsted Mills…