District Court, N.D. California December 20, 1938, No. 19528-L (National Paper Products Co. v. United States)

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.