MESTA v. UNITED STATES

No. 8290.

137 F.2d 426 (1943)

MESTA v. UNITED STATES.

Circuit Court of Appeals, Third Circuit.

Decided July 30, 1943.


Attorney(s) appearing for the Case

William Wallace Booth, of Pittsburgh, Pa. (W. A. Seifert, of Pittsburgh, Pa., on the brief), for appellant.

Louise Foster, of Washington, D. C. (Samuel C. Clark, Jr., Asst. Atty. Gen. and Sewall Key, J. Louis Monarch, and Joseph M. Jones, Sp. Assts. to the Atty. Gen., Charles F. Uhl, U. S. Atty, of Pittsburgh, Pa., on the brief), for respondent.

Before BIGGS, GOODRICH, and WOODBURY, Circuit Judges.


GOODRICH, Circuit Judge.

The plaintiff taxpayer in this litigation seeks to recover $4,456.25 of the amount paid as income tax for the year 1933. There is no dispute of fact between the plaintiff and the defendant, the correctness of the amount of the claim is admitted; the sole defense for the Commissioner's refusal to make the refund is the statute of limitations. If the Commissioner is right on his point of law, he is not permitted to waive the requirements however...

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