Huntley v. Southern Oregon Sales, Inc.

HANEY, Circuit Judge.

The question presented is whether a claim for refund of an amount paid by appellee to cover an illegal assessment of an income tax must be filed within two years after the amount was paid, as pro vided in § 322(b) (1) of the Revenue Act of 1928, 26 U.S.C.A. § 322 note, or whether it may be filed within four years after the amount was paid, as provided in Rev. St. § 3228, as amended by § 1112 of the Revenue Act of 1926, 26 U.S.C.A. § 1433. The court below decided that the latter statute was applicable.

During all times material herein, ap-pellee was a cooperative…