Union Trust Co. v. United States
United States Court of Claims
The Reporter’s statement of the case: The averments of the petition, to which defendants demur, are sufficiently set forth in the opinion of the court. The Government’s contention specifically is: (1) That the claim is one for the refund of a tax alleged to have been erroneously collected on the ground that the plaintiff did not come within the purview, of the taxing act.
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The Reporter’s statement of the case: The averments of the petition, to which defendants demur, are sufficiently set forth in the opinion of the court. The Government’s contention specifically is: (1) That the claim is one for the refund of a tax alleged to have been erroneously collected on the ground that the plaintiff did not come within the purview, of the taxing act. (2) That it is, therefore, a claim arising under the revenue laws and subject to the limitations therein prescribed. (3) That the act of July 27,1912, did not relieve plaintiff from the requirement to bring suit within the…
1Opinion of the CourtBaRNey, Judge
The question for decision in this case arises upon the demurrer of the defendants to the plaintiff’s petition.
This suit was brought to recover taxes claimed to have been illegally assessed and collected under the act of June 13, 1898, 30 Stat., 448. The demurrer is on the ground that the suit is barred by the statute of limitations contained in section 3227, Revised Statutes. Hence in the consideration of such demurrer the statute for consideration is the act of July 27, 1912, 37 Stat., 240, which is as follows:
“That all claims for the refunding of any internal tax alleged to have been…
2Cases cited7 opinions
- United States v. HvoslefSupreme Court of the United States · 1915
- McLean v. United StatesSupreme Court of the United States · 1912
- Medbury v. United StatesSupreme Court of the United States · 1899
- United States v. JonesSupreme Court of the United States · 1915
- United States v. Fidelity Trust Co.Supreme Court of the United States · 1911
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