S. S. Pierce Co. v. United States

McLELLAN, District Judge.

This action at law was brought to recover certain taxes alleged to have been wrongfully collected by distraint at a time when their collection was barred by the statute of limitations. The parties have stipulated many of the material facts, which are as stipulated. The stipulation is without prejudice to the right of either party to introduce other and further evidence not inconsistent with the facts there set forth. The parties introduced further evidence bearing on certain disputed questions.

The following facts appear, either from the stipulation or from evidence…