NATIONAL PAPER PRODUCTS CO. v. UNITED STATES

No. 19528-L.

25 F.Supp. 755 (1938)

NATIONAL PAPER PRODUCTS CO. v. UNITED STATES.

District Court, N. D. California.

December 20, 1938.


Attorney(s) appearing for the Case

John Francis Neylan and J. Paul Miller, both of San Francisco, Cal., for plaintiff.

Frank J. Hennessy, U. S. Atty., and Esther B. Phillips, Asst. U. S. Atty., both of San Francisco, Cal.


LOUDERBACK, District Judge.

The plaintiff sues for a refund of income taxes in the amount of $60,616.56, together with interest. Its claim is based on the contention that the collection was made after the statute of limitations had run, and that the limitation on collection had not been legally extended.

The original taxpayer was Carthage Tissue Paper Mills, a New York corporation, legally dissolved in 1921, all...

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