Bates Manufacturing Co. v. United States - 303 U.S. 567 (1938)
U.S. Supreme Court
Bates Manufacturing Co. v. United States, 303 U.S. 567 (1938)
Bates Manufacturing Co. v. United States
Argued March 11, 1938
Decided March 28, 1938
303 U.S. 567
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.
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.