United States v. A. S. Kreider Co., 313 U.S. 443 (1941)

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United States v. A. S. Kreider Co.

No. 853

Argued May 7, 1941
Decided May 26, 1941
313 U.S. 443

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE THIRD CIRCUIT

Syllabus

1. Section 24(20) of the Judicial Code, which gives the District Courts jurisdiction concurrent with the Court of Claims over certain suits against the United States, provides that no suit shall be allowed thereunder unless the same shall have been brought within six years after the right accrued for which the claim is made. Held, that the six-year period is an outside limit consistent with the five-year limit on suits for the recovery of internal revenue taxes set by § 1113(a) of the Revenue Act of 1926, amending R.S. § 3226. P. 446.

2. In response to a claim of tax refund, the Commissioner of Internal Revenue found an overpayment in the amount claimed and sent the taxpayer a certificate of overassessment in that amount bearing notation that a stated part of it was barred by limitations, and enclosed a check for the difference, which the taxpayer accepted. Held, that there was no account stated upon which the taxpayer could ground an action for the part not repaid, and thus avoid the five-years limitation of § 1113(a) of the Revenue Act of 1926 on suits to recover internal revenue taxes. Bonuit Teller & Co. v. United States, 283 U.S. 258, distinguished. P. 448.

3. To establish an account stated, there must be a balance struck in such circumstances as to import a promise of payment, on the one side, and of acceptance, on the other. P. 448.

117 F.2d 133 reversed.

Certiorari, post, p. 552, to review the affirmance of a judgment sustaining a claim for a refund of taxes. See 97 F.2d 387; 30 F.Supp. 722.