Lucker v. United States

LITTLETON, Judge.

The first issue to be decided is whether plaintiff is entitled to maintain this suit, and that issue turns upon the question whether a claim for refund for the taxable year 1920 filed within five years after the return was due was timely. Plaintiff insists that it was, and contends that section 252 of the Revenue Act of 1918 and section 281 of the Revenue Act of 1924 (26 USCA § 1065 note) made an exception to the limitation of two years provided in section 3228 of the Revised Statutes as it existed at the time of the Revenue Act of 1918 and the four-year limitation as…