Weiss v. United States

MAJOR, Circuit Judge.

This is an action by plaintiff to recover from defendant a refund in the sum of $556.88, previously paid as compensating taxes under the Agricultural Adjustment Act of- 1933. The alleged right to a refund was predicated upon Sections 902 and 903 of Title VII of the Revenue Act of 1936, 7 U.S.C.A. §§ 644, 645. On motion of the defendant, the court below entered judgment dismissing plaintiff’s complaint on jurisdictional grounds for failure to file a claim for refund, as required by Section 903 and Treasury Regulations promulgated in conformity therewith. The appeal comes…