Legal Opinion
Bates Manufacturing Co. v. United States
Supreme Court of the United States
Decided March 28, 1938No. 647PublishedCited by 49 opinions
1Opinion of the CourtJustice Black
The Revenue Act of 1926 1 provides that “No suit . . . shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, . . . unless such suit ... is begun within two years after the disallowance of . . . such claim . . .”
The Tucker Act of March 3, 1887 2 as amended, gives concurrent jurisdiction to the District Courts and the Court of Claims in suits against the United States including those for recovery of erroneous or illegally collected taxes. 3 Section 5 of the Tucker Act requires a plaintiff bringing suit…
2Cases cited3 opinions
- Linn & Lane Timber Co. v. United StatesSupreme Court of the United States · 1915
- United States v. GreathouseSupreme Court of the United States · 1897
- Bates Mfg. Co. v. United StatesDistrict Court, D. Massachusetts · 1937
3Cited by49 opinions
- United States v. SherwoodSupreme Court of the United States · 1941
- Glidden Co. v. ZdanokSupreme Court of the United States · 1962
- National Mutual Insurance v. Tidewater Transfer Co.Supreme Court of the United States · 1949
- Johns-Manville Corporation and Johns-Manville Sales Corporation v. The United StatesCourt of Appeals for the Federal Circuit · 1988
- Richardson v. MorrisSupreme Court of the United States · 1973
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