Leisenring v. United States

If, as the Supreme Court held in the Bonwit Teller Case, the provisions requiring the filing of claims for refund for taxes alleged to have been erroneously or illegally collected do not apply to overpayments of taxes allowed after the allowance is made and a certificate of overassessment is issued and delivered, and the statute of limitation requiring that suits to recover taxes alleged to have been erroneously or illegally collected must be instituted within two years has no application to a suit to recover an overpayment allowed, what limitation except the statute of six years after the…