Mosier

The suits as ab.ove entitled are to recover the amount of income tax as fixed by a deficiency assessment made by the Commissioner of Internal Revenue. They affect the taxable income of the plaintiff for the year 1917 only, and are separately brought because of payments made to the two defendants, Collector Welch having succeeded to the office formerly held by defendant Goodeell.

The question presented is solely as to whether, by reason of the limitation periods fixed by the several revenue acts which were operative in 1917 and 1918 and which became of effect prior to the date when the deficiency assessment was made, the commissioner had power to make the assessment at the date stated. Incidentally, there is involved the sufficiency of certain waivers signed by the taxpayer. If the waivers were properly executed, it would seem that the plaintiff has no right to recover. Since the date of the bringing of these actions, the Supreme Court of the United States has passed upon every question argued by counsel for the plaintiff touching the matter of the alleged lack of power on the part of the commissioner under several time limitations fixed by the statute, and has determined those…