M. Fine & Sons Manufacturing Co. v. United States

LITTLETON, Judge.

This suit involves a claim for refund of income and excess profits taxes which are alleged to have been erroneously collected from plaintiff for the years and in the amounts as follows:

1943 ..............$6,104.51

1944 .............. 8,461.13

1945 ..............12,917.93

1946 .............. 2,497.83

While the years in question are admittedly barred by section 322(b) of the Internal Revenue Code because the claims for refund were not filed within three years from the time the returns were filed, or within two years from the time the taxes were paid, plaintiff contends that under…