Carver v. United States

This action involves income taxes which became due more than twenty years ago but which was only submitted to this court at the last term thereof. If the proceedings since the tax was assessed had at certain stages thereof received a tithe of the attention given to the case since the action was begun in 1934, the result would probably have been quite different. Indeed, it is possible there would have beeii no suit whatever.

The plaintiff filed his individual Federal income tax return for the year 1917 on March 30, 1918; reporting thereon a tax of $68,389.98 which was paid June 5, 1918. The…