FEDERAL PRACTICE - STATUTE OF LIMITATIONS - AN AMENDMENT AS STATING A NEW CAUSE OF ACTION

Authors

Abstract

Plaintiff brought his action to recover taxes paid under protest September 21, 1920. The tax was levied under the Revenue Act of 1918 on certain whiskey belonging to the plaintiff and stored in a government warehouse, which it was claimed had been withdrawn for beverage purposes. In his first petition, filed July 26, 1924, the plaintiff alleged that no tax was due because the liquor, while in exclusive control of the government and without fault of the plaintiff, was destroyed by fire. Two amended petitions were filed, one on February 28, 1927, and the other on September 22, 1928, in which it was further alleged that the tax statute was repealed by the National Prohibition Act and, further, that the liquor was not "withdrawn" within the meaning of that term of the statute. Held, the second amended petition stated a new cause of action which was barred by the statute of limitations. Lorenzen v. United States (C. C. A. 8th, 1931) 52 F.(2d) 106.

Recommended Citation

FEDERAL PRACTICE - STATUTE OF LIMITATIONS - AN AMENDMENT AS STATING A NEW CAUSE OF ACTION, 30 Mich. L. Rev. 795 (1932).
Available at: https://repository.law.umich.edu/mlr/vol30/iss5/16