Mitchell v. United States

Duckworth, Chief Justice.

The sole issue between Guyton Mitchell and the United States as made by their pleadings was whether or not the United States’ claim for taxes was barred by the statute of limitations (26 U. S. C. A. § 6502), and this depended entirely upon the time when his offer of compromise was rejected. The first special ground complains because a paper purported to be a carbon copy of a letter from Mitchell Canneries, Inc., to the Collector of Internal Revenue was introduced over objections that the foundation for its introduction had not been laid. We reject at the outset the…