SECOND NAT. BANK v. UNITED STATES

No. K-47.

40 F.2d 129 (1930)

SECOND NAT. BANK OF SAGINAW, MICH., v. UNITED STATES.

Court of Claims.

April 30, 1930.


Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for plaintiff.

Lisle A. Smith and Charles F. Kincheloe, both of Washington, D. C., for defendant.

Before BOOTH, Chief Justice, and GRAHAM, GREEN, LITTLETON, and WILLIAMS, Judges.


GREEN, Judge.

This is an action to recover taxes which the evidence shows were collected after the period of limitations had expired.

Three claims for refund were filed, but the case turns entirely upon the third claim for refund, which was based on the fact that the taxes sought to be refunded had been collected after the expiration of the period of limitations.

The facts as stipulated by the parties and set out in the findings show that the taxes...

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