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UNITED STATES v. WURTS

No. 499.

303 U.S. 414 (1938)

UNITED STATES v. WURTS.

Supreme Court of United States.

Decided March 14, 1938.

Attorney(s) appearing for the Case

Mr. Arnold Raum, with whom Solicitor General Reed, Assistant Solicitor General Bell, Assistant Attorney General Morris, and Messrs. Sewall Key and J. Louis Monarch were on the brief, for the United States.

Mr. Claude C. Smith, with whom Messrs. Russell Duane and Sanford D. Beecher were on the brief, for respondent.

MR. JUSTICE BLACK delivered the opinion of the Court.

Under the Revenue Act of 1928,1 forbidding suit by the United States to recover an erroneous tax refund unless brought "within two years after the making of such refund," does the two year limitation begin when the refund is allowed or when it is paid?

The Court of Appeals affirmed2 the District Court's judgment holding the Government barred by this...

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