Northwestern Barb Wire Co. v. United States

WILLIAMS, Judge.

This is a suit to recover $7,481.37, additional tax paid for 1917, together with interest thereon of $2,049, making a total of $9,530.37, together with interest from May 13, 1927, the date of payment.

Plaintiff claims that the amount was collected after it was barred by the statute of limitation as extended by certain written consents between it and the Commissioner of Internal Revenue.

Plaintiff’s return for the calendar year 1917 was filed March 30,1918. The five-year period for assessment and collection of any tax for 1917 would have expired on March 30, 1923, but on February…