District Court, W.D. Pennsylvania May 15, 1936, No. 6532 (Allegheny Heating Co. v. Lewellyn)

SCHOONMAKER, District Judge.

This is an action to recover a portion of income and excess-profits taxes paid by the plaintiff for the years 1917 and 1918. The question -presented is whether or not the recovery - of admitted overpayments of income and excess-profits taxes for the years 1917 and 1918 are barred by the statute of limitations.