Legal Opinion
Heebner v. United States
District Court, S.D. New York
Decided March 26, 1931PublishedCited by 3 opinions
1Opinion of the Court
PATTERSON, District Judge.
The action is to recover excess-profits tax paid by the plaintiff on June 12, 1923. It was commenced on April 18, 1930. The defendant moves to dismiss the complaint on the ground that the action is barred by limitation. Under section 1113 (a) of the Revenue Act of 1926 (26 USCA § 156), no suit may he brought to recover any internal revenue tax more than five years after payment, unless the claim has been disallowed and suit is brought within two years after disallowance of the plaintiff’s claim for refund.
The plaintiff filed claim for refund on June 9, 1927. By…
2Cases cited3 opinions
- United States v. MichelSupreme Court of the United States · 1931
- Aspen Mining & Smelting Co. v. BillingsSupreme Court of the United States · 1893
- Kingman v. Western Manufacturing Co.Supreme Court of the United States · 1898
3Cited by3 opinions
- American Safety Razor Corporation v. United StatesUnited States Court of Claims · 1934
- United States v. Borg-Warner Corp.Court of Appeals for the Seventh Circuit · 1939
- Hawkins v. United StatesDistrict Court, W.D. Pennsylvania · 1936