Case # 2613
James Abrams
Benjamin E. Taylor
Scott County
Justice Pinkney H. Walker
Taylor sued Abrams in an action of debt based on a receipt acknowledging receipt of corn. Abrams argued the statute of limitations and pleaded nil debet. The circuit court found in favor of Taylor, citing the receipt and a note as evidence. However, the Supreme Court ruled the evidence insufficient to establish liability, reversing the judgment and remanding the case. The Court determined the receipt didn't clearly indicate the nature of the transaction.