Watts v. United States

(after stating the facts as above).

The result of this appeal depends upon the effect of section 1113 (a) of the Revenue Act of 1926, 44 Stat. 116, 26 U.S.C.A. §§ 1672-1673 note). The sole issue is whether the suit was brought within the time allowed under the above statute. It is clear that the suit is barred if the controlling date is December 8, 1928, when the claim was first disallowed in part; but plaintiff insists that the reopening and reconsideration of the claim on its merits made the date of disallowance that of the decision upon reconsideration which was well within the statutory…