Horne

The United States seeks in this proceeding, filed March 10, 1952, to recover the sum of $4,847.55 for income taxes assessed against one James W. Horne, now deceased, for the years 1924, 1925, 1926 and 1927. On March 6, 1930, assessments for the taxes then due for. those years were regularly levied against James W. Horne. Some of the amounts then due have since been paid, leaving a claimed balance as above stated.

On December 11, 1931, the taxpayer, James W. Horne, signed waivers of the statute of limitations to the effect that the taxes may be collected “by distraint or by a proceeding in court begun in court at any time.” James W. Horne died on or about June 29, 1942.

The action comes before me on a motion to dismiss after answer filed which admits that James W. Horne died on or about June 29, 1942, and it must be taken as true from the pleadings and the briefs that for a period eleven years between the date of the signing of the waiver on December 11, 1931 to June 29, 1942, the date of the death of Horne, no distraint or proceedings of any kind were commenced against Horne for the collection of the taxes.

The defendant, Freda Cleo Horne, is the executrix of the estate of…