Neuland v. Bowers

(after stating the facts as above).

Two questions are presented upon this motion: First, whether upon the facts alleged section 611 of the Revenue Act of 1928 (26 USCA § 2611) deprives the taxpayer of the right to predicate recovery upon section 607 of the same act (26 USCA § 2607); and, second, whether the claim of refund required by Rev. St. § 3226, as amended (26 USCA § 156), and the Regulations adopted pursuant thereto (Treasury Regulations 69, art. 1304) was in such form as to permit recovery, under section 607 of the Act of 1928, of taxes paid after the expiration of the period of…