Bessemer Coal & Coke Co. v. Heiner

SCHOONMAKER, District Judge.

The plaintiff has moved for judgment in this ease for want of a sufficient affidavit of defense.

This proceeding is under the Penn. Practice Act (Pa. St. 1920, § 17062 et seq., as amended), and raises the question of the sufficiency of the defense set out by the defendant in his affidavit of defense. This is an action to recover federal income taxes alleged to have been paid after the collection was barred by the statute of limitations.

The defendant, in his affidavit of defense, admits all the allegations in the plaintiff’s statement of claim except the bar of the…