Haebler v. United States

The sole question involved in this case is whether under the Revenue Act of 1926 a claim for an estate tax refund otherwise established is limited in amount to the portion of the tax paid within three years of the presentation of the claim. The defense made to plaintiff’s case is that under the law and the regulations of the Department it is so limited.

We are not disposed to enter into any further discussion of this question. In Hills v. United States, 50 F.(2d) 302, 55 F.(2d) 1001, 73 Ct. Cl. 128 (submitted on demurrer), in an exhaustive opinion upon hearing and rehearing, this court held…