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HUNTLEY v. SOUTHERN OREGON SALES

No. 8501.

102 F.2d 538 (1939)

HUNTLEY v. SOUTHERN OREGON SALES, Inc.

Circuit Court of Appeals, Ninth Circuit.

March 13, 1939.

Attorney(s) appearing for the Case

James W. Morris, Asst. Atty. Gen., Sewall Key, Norman D. Keller, S. Dee Hanson, Arnold Raum, and Harry Marselli, Sp. Assts. to Atty. Gen., and Carl C. Donaugh, U. S. Atty., and J. Mason Dillard, Asst. U. S. Atty., both of Portland, Or., for appellant.

A. E. Reames, of Medford, Or., for appellee.

Before GARRECHT, MATHEWS, and HANEY, Circuit Judges.

HANEY, Circuit Judge.

The question presented is whether a claim for refund of an amount paid by appellee to cover an illegal assessment of an income tax must be filed within two years after the amount was paid, as provided in § 322(b) (1) of the Revenue Act of 1928, 26 U.S.C.A. § 322 note, or whether it may be filed within four years after the amount was paid, as provided in Rev. St. § 3228, as amended by ...

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