United States v. Borg-Warner Corp.

KERNER, Circuit Judge.

The Borg-Warner Corporation brought this suit against the United States in the District Court to recover overpayments of income taxes for the years 1921 and 1922. The appellant admitted overpayment for the years in question but opposed recovering upon the ground that the statutory period prescribed for bringing the suit had expired. The District Court, trying the case without a jury, gave judgment in favor of the appellee, and an appeal therefrom brings the case here.

Section 3226 of the Revised Statutes, as amended and as it applies to this suit, prescribes that suits to…