Continental Baking Co. v. United States

GREEN, Judge.

The only issue in the case is whether the claim for refund or the petition to the Board of Tax Appeals was filed within *144the time allowed by law so as to entitle the plaintiff to the refund herein claimed.

The tax which plaintiff seeks to have refunded was paid for the fiscal year ending February 28, 1922, and is now conceded to have been overpaid. But as the plaintiff did not file its claim for refund or petition to the Board of Tax Appeals within four years from the date the tax was paid recovery is barred by section 284 (b) (1) and (e) (2) of the Revenue Act of 1926, 26 USCA §…