United States v. Wurts

Under the Revenue Act of 1928, 1 forbidding suit by the United States to recover an erroneous tax refund unless brought “within two years after the making of such refund,” does the two year limitation begin when the refund is allowed or when it is paid?

The Court of Appeals affirmed 2 the District Court’s judgment holding the Government barred by this limitation because the present suit was not brought within two years after the Commissioner allowed the refund by signing the schedule of over-assessments.

The facts show that:

March 15, 1932, the Commissioner erroneously approved a refund of taxes…