Mahoning Coal R. v. United States

JONES, District Judge.

This is a suit to recover taxes illegally assessed and collected. The government has demurred to the petition on the ground that the suit was not brought within the time limited for the commencement of such actions, as provided by section 3226 of the Revised Statutes, 26 USCA § 156. This section provides that suits of this character may not be commenced after the expiration of 5 years from the date of the payment of the tax, unless the suit is begun within 2 years after the disallowance of the claim sued upon, and further provides that the Commissioner shall within 90…