FERD. MULHENS, INC. v. Higgins

BRIGHT, District Judge.

Defendant moves to dismiss the complaint on the ground that the action was commenced one day too late. Plaintiff sues to recover overpayments of manufacturer’s excise taxes which he had paid but had erroneously computed.

Section 3772 of the Internal Revenue Act, 53 Stat. 465, 26 U.S.C.A. Int.Rev.Code § 3772, is the applicable law, and in subdivision (2) provides that no suit or proceeding for the recovery of any internal revenue tax shall be begun “after the expiration of two years from the date of mailing by registered mail by the Commissioner to the taxpayer of a…