BOYCE v. UNITED STATES

No. 42954.

21 F.Supp. 274 (1937)

BOYCE v. UNITED STATES.

Court of Claims.

December 6, 1937.


Attorney(s) appearing for the Case

William R. Green, Jr., of New York City (Satterlee & Green, of New York City, on the briefs), for plaintiff.

George W. Billings, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for the United States.

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


WHALEY, Judge.

This suit is for the recovery of an alleged overpayment of income taxes for the calendar years 1920, 1921, and 1922. Recovery is sought on the ground that certain claims for refund were reopened and reconsidered and were not thereafter finally rejected by the Commissioner of Internal Revenue, and therefore the suit is seasonable, and is not barred by the statute of limitations.

From the facts which have been stipulated, it appears that plaintiff...

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