Bowers v. New York & Albany Lighterage Co., 273 U.S. 346 (1927)

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Bowers v. New York & Albany Lighterage Company

Nos. 366

, 367

, 368

Argued January 5, 1927
Decided February 21, 1927
273 U.S. 346

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

The provision of § 250-d of the Revenue Act of 1921 that no "suit or proceeding" for the collection of the income, excess profits, and other taxes mentioned due under that or prior Acts shall be begun after five years from date when return was filed applies not only to suits in court, but also to "proceedings" to collect such taxes by distraint. P. 348.

10 F.2d 1017 affirmed.

Certiorari (271 U.S. 658-659) to judgments of the circuit court of appeals which affirmed judgments against the collector in the district court in three suits to recover back income and excess profits taxes which he had collected from the respondents here by distraint.