Kings County Savings Institution v. BlairAnnotate this Case
116 U.S. 200 (1886)
U.S. Supreme Court
Kings County Savings Institution v. Blair, 116 U.S. 200 (1886)
Kings County Savings Institution v. Blair
Argued December 15, 1885
Decided January 4, 1886
116 U.S. 200
A suit cannot be maintained against a collector of internal revenue to recover back taxes alleged to have been illegally exacted when the taxpayer has failed within two years next after the cause of action accrued to present to the Commissioner of Internal Revenue his claim for the refunding in the manner pointed out by law.
This was an action at law to recover back taxes alleged to have been illegally exacted by a collector of internal revenue. The facts which make the case are stated in the opinion of the Court.
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