Paul Jones & Co. v. Lucas

DAWSON, District Judge.

This case is submitted on plaintiff’s demurrer to paragraph 4 of defendant’s amended answer. This paragraph challenges the right of the plaintiff to rely upon the fact that the taxes assessed against it for the calendar year 1919 were collected by duress after their collection had been barred by the statute of limitation then in effect, inasmuch as this fact was not presented to the Commissioner in the application for refund as one of the grounds for claiming such refund. There is thus presented the question of whether a taxpayer may base an action for the recovery of…