Rosenman v. United States, 323 U.S. 658 (1945)
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Rosenman v. United States, 323 U.S. 658 (1945)
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Rosenman v. United States No. 207 Argued December 15, 1944 Decided January 29, 1945 323 U.S. 658
CERTIORARI TO THE COURT OF CLAIMS
Syllabus
Section 319(b) of the Revenue Act of 1926, as amended by § 810(a) of the Revenue Act of 1932, provides that a claim for refund of a federal estate tax
alleged to have been erroneously or illegally assessed or collected must be presented to the Commissioner within three years next after the payment of such tax.
Held:
1. The period of limitations did not begin to run from the time of a remittance which in effect was a deposit and which the Collector placed in a suspense account to the credit of the estate. Pp. 661-662.
2. As to a balance of the remittance which was applied upon a deficiency subsequently assessed by the Commissioner, a claim for refund filed within three years of such application of the balance, though more than three years from the date of the original remittance, was timely. P. 661.
101 Ct.Cls. 437, 53 F.Supp. 722, reversed.
Certiorari, post, p. 691, to review a judgment denying in part a refund of federal estate taxes.
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Chicago: U.S. Supreme Court, "Syllabus," Rosenman v. United States, 323 U.S. 658 (1945) in 323 U.S. 658 323 U.S. 659. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=PR3V7SQBDUMKB8H.
MLA: U.S. Supreme Court. "Syllabus." Rosenman v. United States, 323 U.S. 658 (1945), in 323 U.S. 658, page 323 U.S. 659. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PR3V7SQBDUMKB8H.
Harvard: U.S. Supreme Court, 'Syllabus' in Rosenman v. United States, 323 U.S. 658 (1945). cited in 1945, 323 U.S. 658, pp.323 U.S. 659. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=PR3V7SQBDUMKB8H.
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