Carter v. Farmers Underwriters Ass'n

STEPHENS, Circuit Judge.

Suit to recover capital stock taxes paid by taxpayer for the fiscal year ending June 30, 1933, under Section 215 (a) of the National Industrial Recovery Act, 48 Stat. 207. It is conceded that the taxes were in fact overpaid by $480, but appellant contends that action to recover the overpayment was barred by Section 3226 of the Revised Statutes, as amended, Revenue Act 1932, § 1103, 26 U.S.C.A. Int.Rev.Acts, page 652. This is the sole question involved in this appeal.

Section 3226 provides, so far as here applicable: “No suit or proceeding shall be maintained in any…