LUCKER v. UNITED STATES

No. J-603.

53 F.2d 418 (1931)

LUCKER v. UNITED STATES.

Court of Claims.

October 20, 1931.


Attorney(s) appearing for the Case

Charles N. Goodwin, of Washington, D. C., for plaintiff.

James A. Cosgrove, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

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


LITTLETON, Judge.

The first issue to be decided is whether plaintiff is entitled to maintain this suit, and that issue turns upon the question whether a claim for refund for the taxable year 1920 filed within five years after the return was due was timely. Plaintiff insists that it was, and contends that section 252 of the Revenue Act of 1918 and section 281 of the Revenue Act of 1924 (26 USCA § 1065 note) made an exception...

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