RAHR MALTING COMPANY v. UNITED STATES

No. 12328.

260 F.2d 309 (1958)

RAHR MALTING COMPANY, A Wisconsin Corporation, Plaintiff-Appellant, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals Seventh Circuit.

October 24, 1958.


Attorney(s) appearing for the Case

Frederic Sammond, Donald S. Buzard, Milwaukee, Wis., Fairchild, Foley & Sammond, Milwaukee, Wis., of counsel, for appellant.

Charles K. Rice, Asst. Atty. Gen., Grant W. Wiprud, Atty., Tax Division, U. S. Dept. of Justice, Washington, D. C., Joseph F. Goetten, I. Henry Kutz, S. Dee Hanson, Attys., Dept. of Justice, Washington, D. C., Edward G. Minor, U. S. Atty., Francis L. McElligott, Asst. U. S. Atty., Milwaukee, Wis., for appellee.

Before MAJOR, FINNEGAN and HASTINGS, Circuit Judges.


HASTINGS, Circuit Judge.

Appellant (taxpayer) seeks reversal of a determination by the district court that its claim for a refund of excess profit taxes, which had been erroneously assessed and collected,1 was not filed within the statutory period of limitations. The applicable provision of the Internal Revenue Code of 1939 required that a claim for refund be filed "within two years from the time...

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