Ordway v. United States

(after stating the facts as above). The plaintiff-appellant makes three points in support of his contention that he has a cause of action which he can still assert:(1) At the time of the payment of the tax' sought to be recovered, original section 3228 of the Revised Statutes was in force. That section allowed two years after a cause of action accrued to the taxpayer within which to present his claim to the Commissioner, and the act of 1926 (44 Stat. 115; 26 USCA § 157, note), requiring that the claim be presented “within four years next after the payment of such tax,” did not operate…