Godfrey v. United States

MANDELBAUM, District Judge.

The defendant moves to dismiss the complaint contending that on the face thereof, the suit is barred by a statute of limitations.

The petition seeks to recover certain gift taxes claimed to have been erroneously and illegally collected from the petitioner. A claim for refund was filed with the Commissioner of Internal Revenue and thereafter was rejected by him on the sole ground that the filing of the claim was untimely in that more than three years had elapsed since the payment of the tax. Section 528(a), (b), (1) (2), Revenue Acts of 1932 and 1934, now Section…