Allegheny Heating Co. v. Lewellyn

SCHOONMAKER, District Judge.

This is an action to recover a portion of income and excess-profits taxes paid by the plaintiff for the years 1917 and 1918. The question -presented is whether or not the recovery - of admitted overpayments of income and excess-profits taxes for the years 1917 and 1918 are barred by the statute of limitations.

Briefly stated, the facts stipulated are as follows:

“For the year 1917 plaintiff filed its return of income and excess profits tax on April 1, 1918, and the full amount of tax shown due, in the sum of $94,628.60, was duly assessed by the Commissioner *369of…