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NATIONAL FIRE INS. CO. v. UNITED STATES

No. H-133.

52 F.2d 1014 (1931)

NATIONAL FIRE INS. CO. v. UNITED STATES.

Court of Claims.

October 20, 1931.

Attorney(s) appearing for the Case

Guy Patten, of Washington, D. C. (A. R. Serven, John W. Smith, and John G. Carter, all of Washington, D. C., on the brief), for plaintiff.

Lisle A. Smith and Edward H. Horton, both of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (C. M. Charest, of Washington, D. C., on the brief), for the United States.

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

LITTLETON, Judge.

The claim for refund of February 28, 1921, was filed in time, and on January 18, 1923, after the time allowed by law for the filing of a claim for refund and for the assessment of any tax for 1916 had expired, the commissioner upon consideration of this claim allowed it for $1,182.21 and rejected it for $15,057.94. No suit was instituted within two years after the rejection of this claim, and this suit, which was instituted December 18, 1928, is...

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