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McKEESPORT TIN PLATE CO. v. HEINER

Nos. 6142, 6143.

4 F.Supp. 245 (1933)

McKEESPORT TIN PLATE CO. v. HEINER, Collector of Internal Revenue. SAME v. UNITED STATES.

District Court, W. D. Pennsylvania.

July 3, 1933.

Attorney(s) appearing for the Case

S. Leo Ruslander, George K. Warn, Samuel Kaufman, R. J. Cleary, J. P. Fife, William J. Levy, Harry Friedman, and Douglass, Fife & Young, all of Pittsburgh, Pa., for plaintiff.

Louis E. Graham, U. S. Atty., and John A. McCann, Sp. Asst. to U. S. Atty., Bureau of Internal Revenue, both of Pittsburgh, Pa., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and R. P. Hertzog, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., for defendants.

GIBSON, District Judge.

Above suits present practically the same questions, and relate to plaintiff's taxes for the year 1918. The only issue not common to each suit is the claim against the collector for $30,899.01, collected after the expiration of the Statute of Limitations.

As to the claim based upon the Statute of Limitations, it is plain to us that section 611 of the Revenue Act of 1928 (26 USCA § 2611) prevents recovery by the plaintiff. The tax...

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