Legal Opinion
United States v. Gayne
Court of Appeals for the Second Circuit
Decided July 12, 1943No. 304PublishedCited by 10 opinions
1Opinion of the Court
L. HAND, Circuit Judge.
The defendant appeals from a judgment against him in an action to recover a deficiency in income tax assessed against him on November 22, 1930. The action was not begun until February 10, 1939, more than eight years afterwards, and, as the period within which to sue is limited to six years (§ 276(c) of the Revenue Act of 1928, 26 U.S.C.A. Int.Rev.Code, § 276(c), it was barred unless the agreed facts tolled the statute of limitations. That is the only question.
On September 16, 1931, the defendant, whose property had substantially disappeared in the slump of 1929, made an…
2Cases cited2 opinions
- Florsheim Brothers Drygoods Co. v. United StatesSupreme Court of the United States · 1930
- Stange v. United StatesSupreme Court of the United States · 1931
3Cited by10 opinions
- Tallal v. CommissionerUnited States Tax Court · 1981
- Smith v. CommissionerUnited States Tax Court · 1989
- Cía. Azucarera del Toa, Inc. v. Tribunal de Contribuciones de Puerto RicoSupreme Court of Puerto Rico · 1951
- United States v. HeylDistrict Court, S.D. New York · 1964
- Brody v. CommissionerUnited States Tax Court · 1988
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