Paulson v. United States

BRATTON, Circuit Judge.

These separate actions' were instituted to recover the respective amounts erroneously paid to appellants as refunds of income taxes. Section 610 of the Revenue Act of 1928 (26 USCA § 2610) provides that a suit of this kind must be brought within two years after the making of such a refund or before May 1, 1928, whichever is later. The amendment of May 10, 1934 (48 Stat. 756, § 502 (a), 26 USCA § 2610 (c), providing that the suit may be brought 'at any time within five years after the refund is made if it is induced by fraud or misrepresentation of a material fact has no…