Rosenstadt & Waller, Inc. v. United States

LITTLETON, Judge.

I cannot concur in the reasoning in the first part of the opinion of the court in this ease, but I agree that plaintiff is not entitled to recover, and that the petition must be dismissed under the decision in American Hide & Leather Co. v. United States, 284 U. S. 343, 52 S. Ct. 154, 76 L. Ed. 331. Under the rule announced in that case, all of the taxes due for the fiscal period January 1 to March 31, 1918, and for the fiscal years ending March 31, 1919 and 1920, were legally paid prior to the expiration of any statute of limitation, and the action of the Commissioner on…