United States Supreme Court Cases & Opinions

U.S. Supreme Court

United States v. Michel, 282 U.S. 656 (1931)

United States v. Michel

Nos. 79 and 80

Argued January 28, 1931

Decided February 24, 1931

282 U.S. 656

Syllabus

1. Under R.S. § 3226, as amended, a suit against the United States to recover an internal revenue tax will not lie if not commenced within five years after payment of the tax or within two years after disallowance by the Commissioner of Internal Revenue of the taxpayer's claim for refund. P. 282 U. S. 658.

2. Notwithstanding the provision of this statute directing the Commissioner within 90 day after any disallowance to notify the taxpayer thereof by mail, the two-year limitation on suit begins on disallowance, and not on the giving of notice by the Commissioner. P. 282 U. S. 658.

3. Suit may not be maintained against the United States in any case not clearly within the terms of the statute by which it consents to be sued. P. 282 U. S. 659.

37 F.2d 38 reversed.

Page 282 U. S. 656

Certiorari, 281 U.S. 714, to review two reversals of judgments dismissing the complaints in suits to recover money collected as taxes.