STEPHENS, Circuit Judge.
Suit to recover capital stock taxes paid by taxpayer for the fiscal year ending June 30, 1933, under Section 215 (a) of the National Industrial Recovery Act, 48 Stat. 207. It is conceded that the taxes were in fact overpaid by $480, but appellant contends that action to recover the overpayment was barred by Section 3226 of the Revised Statutes, as amended, Revenue Act 1932, § 1103, 26 U.S.C.A. Int.Rev.Acts, page 652. This is the sole...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
