Second Nat. Bank of Saginaw v. United States

GREEN, Judge.

This is a suit brought to recover a refund on a payment of income tax. The parties have stipulated that the sole issue in the case is whether the claim for refund was filed within four years from the time when the tax was paid.

There is no dispute about the facts. The particular payment in controversy was made by a cheek which was delivered to the collector of internal revenue on the 13th day of December, 1923. The cheek was drawn upon the Second National- Bank of Saginaw and was paid by that bank on the 15th day of December, 1923, and on December 15, 1927, the plaintiff filed its…