1. Bowers v. New York & Albany Lighterage Co., Nos. 366, 367, 368, SUPREME COURT OF THE UNITED STATES, January 5, 1927, Argued , February 21, 1927, Decided
OVERVIEW: Section 250(d) of the Revenue Act of 1921 prohibited income and excess-profits tax collection actions by distraint if the distraint actions were commenced more than five years after the taxpayer had filed his tax return.
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