Kavanagh v. Noble, 332 U.S. 535 (1947)

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Kavanagh v. Noble

No. 70

Argued November 18, 1947
Decided December 22, 1947
332 U.S. 535

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SIXTH CIRCUIT

Syllabus

1. Assuming that the deficiency assessment and collection of the federal income tax in this case were without legal authority, the taxpayer’s payment of that illegal assessment was an "overpayment" within the meaning of § 322(b)(1) of the Internal Revenue Code, and (the return having been filed more than three years previously) a claim for refund was barred by limitations where not filed within two years of the date of that payment. Jones v. Liberty Glass Co., ante, p. 524. Pp. 536-538.

2. It is for Congress, not the courts, to provide remedies for inequities resulting from the application of limitations on refunds of federal taxes. P. 539.

160 F.2d 104 reversed.

The District Court gave judgment for the respondent in a suit upon a claim for refund of federal income tax. 66 F.Supp. 258. The Circuit Court of Appeals affirmed. 160 F.2d 104. This Court granted certiorari. 331 U.S. 800. Reversed, p. 539.