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ROWAN COTTON MILLS CO. v. COM'R OF INTERNAL REVENUE

No. 5178.

140 F.2d 277 (1944)

ROWAN COTTON MILLS CO. v. COMMISSIONER OF INTERNAL REVENUE.

Circuit Court of Appeals, Fourth Circuit.

January 10, 1944.

Attorney(s) appearing for the Case

J. Gilmer Korner, Jr., of Washington, D. C., for petitioner.

Joseph M. Jones, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., and Sewall Key and J. Louis Monarch, Sp. Assts. to Atty. Gen., on the brief), for respondent.

Before SOPER, Circuit Judge, and CHESNUT and WARING, District Judges.

SOPER, Circuit Judge.

This proceeding involves a deficiency in unjust enrichment or windfall tax for the year 1935 in the sum of $33,969.97 and a deficiency penalty of $6,793.99; and the principal question is whether the Commissioner of Internal Revenue is precluded from asserting the claim by § 272(f) of the Revenue Act of 1934, 48 Stat. 680. The section provides in effect that if the Commissioner mails to a taxpayer...

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