United States v. C. E. Mathews, Inc.

JOHN R. BROWN, Circuit Judge.

This simple case presents an even simpler question: does a Federal statute authorizing the Government’s suit to recapture a tax refund which was untimely made mean what it says? The District Court, without so much as mentioning the statute or its bare citation, presumably thought not. In any case, by its opinion, recovery was to be determined by equitable, not statutory considerations. We disagree.

The facts, or at least all of them we consider decisive, were stipulated, and on them, both parties moved for summary judgment. The Court granted that of the…