Wilson

Plaintiff, a member of the firm of Wilson & Wagner, of Washington, D. C., income tax experts, and an assignee of said firm, filed his complaint for the reasonable value of services alleged to have been performed by the copartnership for defendant, under an alleged contract in writing, in defending the latter in certain proceedings initiated by the government to collect a tax and penalties aggregating $2,147,065.27. At the close of plaintiff’s case in chief the defendant moved for a nonsuit on the ground that the facts proved by plaintiff were not sufficient to justify a judgment in his favor, in that they showed “that there was no written contract entered into between the parties hereto for the employment of the plaintiff, and certainly no written contract for the payment of money to him, and that, therefore, his action is barred by the statute of limitations”. Prom an order granting said motion and from the judgment entered thereon plaintiff appeals.

It is contended by appellant that certain letters and telegrams introduced evidence the written contract of employment; that while no express promise to pay for the services to be rendered is in writing, the law implies such a…