Bates Manufacturing Co. v. United States
303 U.S. 567 (1938)

Annotate this Case

U.S. Supreme Court

Bates Manufacturing Co. v. United States, 303 U.S. 567 (1938)

Bates Manufacturing Co. v. United States

No. 647

Argued March 11, 1938

Decided March 28, 1938

303 U.S. 567

Syllabus

Where, in a suit against the United States in the District Court under the Tucker Act for recovery of taxes alleged to have been illegally collected, the verified petition of plaintiff was filed within two years after the disallowance of the claim for refund, and within four days after the filing of the petition, though not within two years after the disallowance of the claim for refund, copies of the petition were served on the United States Attorney and mailed to the Attorney General, held the suit was "begun" in time under Revenue Act of 1926, § 1113. P. 303 U. S. 572.

93 F.2d 721 reversed.

Page 303 U. S. 568

Certiorari, post, p. 628, to review a judgment affirming the dismissal, 19 F.Supp. 526, of a suit to recover an alleged overpayment of taxes.

Official Supreme Court case law is only found in the print version of the United States Reports. Justia case law is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.