Daube v. United States

The petitioner brought suit in the Court of Claims upon a claim that for two years, 1918 and 1919, he had overpaid his income tax. As to the tax for 1918, the claim was dismissed upon the merits. As to the tax for 1919, it was dismissed upon the ground that suit had not been brought within the tipie prescribed by law. 59 F. (2d) 842; 1 F. Supp. 771. A writ of certiorari, restricted to the assessment for 1919, brings the case here.

The Commissioner, upon an audit of the petitioner’s returns, found underassessments for 1916,1917, and 1920, and overassessments for 1918 and 1919. A notice of the…