BREWER v. NATIONAL LIFE & ACC. INS. CO.

No. 8549.

119 F.2d 313 (1941)

BREWER v. NATIONAL LIFE & ACC. INS. CO.

Circuit Court of Appeals, Sixth Circuit.

April 17, 1941.


Attorney(s) appearing for the Case

Harry Marselli, Sp. Asst. to Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., Sewall Key and Harry Marselli, Sp. Assts. to Atty. Gen., and James B. Frazier, Jr., of Chattanooga, Tenn., on the brief), for appellant.

Frederick Schwertner, of Washington, D. C. (J. M. Peebles, of Nashville, Tenn., and James E. McCabe and Frederick Schwertner, both of Washington, D. C., on the brief), for appellee.

Before ALLEN, HAMILTON, and MARTIN, Circuit Judges.


ALLEN, Circuit Judge.

This appeal arises out of a judgment in favor of appellee taxpayer for refund of income and excess profits taxes claimed to have been overpaid for the year 1920. The principal question presented is whether the suit is barred by § 1113(a) of the Revenue Act of 1926, 44 Stat. 9, c. 27, 26 U.S.C.A. Int.Rev.Acts, page 324, because it was brought more than two years after the rejection of the claim for refund and more than five years after the...

Let's get started

Leagle.com

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.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases