Barnes v. United States

The plaintiff sues to recover interest on a portion of an overpayment of excess profits tax for the year 1942 credited against income tax deficiencies for the years 1942, 1943, and 1945. The case is before this court on defendant’s motion to dismiss on the ground that the suit is barred by the six-year statute of limitations embodied in 28 U. S. C. § 2501.1 The sole issue presented on this motion is when did plaintiff’s cause of action accrue.

*547The plaintiff duly filed consolidated income and excess profits tax returns and paid the tax shown thereon for the years 1942, 1943, 1944, and 1945.…