Boyce v. United States

WHALEY, Judge.

This suit is for the recovery of an alleged overpayment of income taxes for the calendar years 1920, 1921, and 1922. Recovery is sought oh the ground that certain claims for refund were reopened and reconsidered and were not thereafter finally rejected by the Commissioner of Internal Revenue, and therefore the suit is seasonable, and is not barred by the statute of limitations.

From the'facts which have been stipulated, it appears that plaintiff duly filed his income tax returns for the 3 years in question and paid the taxes due thereon. Subsequently, plaintiff filed timely…