United States v. Wurts, 303 U.S. 414 (1938)

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United States v. Wurts


No. 499


Argued February 28, 1938
Decided March 14, 1938
303 U.S. 414

CERTIORARI TO THE CIRCUIT COURT OF APPEALS
FOR THE THIRD CIRCUIT

Syllabus

Under § 610 of the Revenue Act of 1928, barring suits in the name of the United States to recover amounts erroneously refunded unless brought within two years "after the making of such refund," the period of limitation begins to run not from the time of the allowance of the refund (the date when the Commissioner approves the schedule of overassessments), but from the time of its payment. P. 416.

91 F.2d 547 reversed.

Certiorari, 302 U.S. 678, to review the affirmance of a judgment for the taxpayer in a suit by the United States to recover an erroneous refund of taxes.