United States v. Kales

Me. Chibe Justice Stone

delivered the opinion of the Court.

Two questions are presented for decision by the record in this case. First, was a letter, written to the tax collector by respondent taxpayer and lodged with the Commissioner, a claim for refund of overpaid taxes so as to stop the running of the statute of limitations against the claim? Second, did a judgment, refunding taxes paid to the collector in 1925 upon profits from the sale of certain shares of stock in 1919, bar a later suit for a further recovery of 1919 taxes, overpaid in 1920 to a different collector upon profits from the…