Colonial Trust Co. v. United States

GREEN, Judge.

This suit is begun to recover two payments of taxes, one of: $162,658.17 upon taxes for the year 1917, and the other of $20,574.05 upon taxes for the year 1918, both sums being alleged to have been collected after the expiration of the period of limitations. In defense it is alleged on behalf of the government that any claims for refund on which the suit can properly be based were not filed within the time required by law, and that so far as the taxes for 1917 are concerned a waiver had been filed by the plaintiff, as executor of the estate of Glenn T. Braden, extending the…