United States Supreme Court Cases & Opinions

U.S. Supreme Court

Rosenman v. United States, 323 U.S. 658 (1945)

Rosenman v. United States

No. 207

Argued December 15, 1944

Decided January 29, 1945

323 U.S. 658

Syllabus

Section 319(b) of the Revenue Act of 1926, as amended by § 810(a) of the Revenue Act of 1932, provides that a claim for refund of a federal estate tax

"alleged to have been erroneously or illegally assessed or collected must be presented to the Commissioner within three years next after the payment of such tax."

Held:

1. The period of limitations did not begin to run from the time of a remittance which in effect was a deposit and which the Collector placed in a suspense account to the credit of the estate. Pp. 323 U. S. 661-662.

2. As to a balance of the remittance which was applied upon a deficiency subsequently assessed by the Commissioner, a claim for refund filed within three years of such application of the balance, though more than three years from the date of the original remittance, was timely. P. 323 U. S. 661.

101 Ct.Cls. 437, 53 F.Supp. 722, reversed.

Certiorari, post, p. 691, to review a judgment denying in part a refund of federal estate taxes.

Page 323 U. S. 659