Oliver v. United States

DENMAN, Circuit Judge.

This is an appeal from a judgment of the district court dismissing an amended complaint for the recovery on three claims for refund of taxes alleged to have been overpaid in the calendar tax years 1935, 1936, and 1937. The suit was against the United States, the Collector of Internal Revenue who collected the several taxes paid in the three years being in office when the original complaint was filed.

The amended complaint was filed after the period of the statute of limitations had passed. The aggregate of the three claims in the amended complaint is and its prayer is for…