Lucille P. Kahn v. United States

OAKES, Circuit Judge:

Incredibly enough, this case involves an income tax deficiency assessed against appellant and her late husband for calendar year' 1943. Not so surprisingly, however, the appeal involves the statute of limitations and more particularly the question whether the statute, in this instance on collection rather than on assessment, has been tolled.

The district court held that the statute of limitations had been tolled and consequently entered a judgment denying a refund sought under 28 U.S.C. § 1346(a)(1). We agree with the United States District Court for the Southern District…