Milbank v. Duggan

L. HAND, Circuit Judge.

The plaintiff appeals from a judgment dismissing his complaint upon the merits in an action against a collector of internal revenue to recover income taxes which were unlawfully collected for the year 1932. It is conceded that the amount in dispute was unlawfully collected and the only issue is whether the plaintiff filed any claim for refund within the period limited by § 322(b) (1) of the Revenue Act of 1932, 26 U.S.C.A. Int.Rev.Acts, page 571— two years after the tax was paid. The deficiency assessed and paid arose because, although the plaintiff had contributed to…