Rahr Malting Company, a Wisconsin Corporation v. United States

HASTINGS, Circuit Judge.

Appellant (taxpayer) seeks reversal of a determination by the district court that its claim for a refund of excess profit taxes, which had been erroneously assessed and collected, 1 was not filed within the statutory period of limitations. The applicable provision of the Internal Revenue Code of 1939 required that a claim for refund be filed “within two years from the time the tax was paid.” 2 Taxpayer’s claim was filed January 6, 1954. On January 15, 1952, the sum of $13,-410, representing interest on the tax erroneously assessed, was paid in cash, and as to this cash…