Semmes Motor Co. v. United States

This is an action for the refund of $2,602.84. This tax was paid in July, 1918, and was for a part of the 1917 taxes. A claim for refund filed November 19, 1923, was obviously too late. The document upon which plaintiff relies as constituting a claim for refund was an appeal to the Commissioner of Internal Revenue filed March 31, 1923. This ap*636peal was a protest against an additional assessment, and neither in express terms nor by implication did plaintiff assert any claim for refund. This question has so frequently been decided in the courts that a further discussion of it-would seem to be…