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UNITED STATES v. KALES

No. 35.

314 U.S. 186 (1941)

UNITED STATES v. KALES.

Supreme Court of United States.

Decided December 8, 1941.

Attorney(s) appearing for the Case

Mr. Arnold Raum, with whom Assistant Solicitor General Fahy, Assistant Attorney General Clark, and Messrs. Sewall Key and Harry Marselli were on the brief, for the United States.

Mr. Hal H. Smith, with whom Messrs. Archibald Broomfield and Laurence A. Masselink were on the brief, for respondent.

MR. CHIEF JUSTICE STONE delivered the opinion of the Court.

Two questions are presented for decision by the record in this case. First, was a letter, written to the tax collector by respondent taxpayer and lodged with the Commissioner, a claim for refund of overpaid taxes so as to stop the running of the statute of limitations against the claim? Second, did a judgment, refunding...

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