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

Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 282 U.S. 648, click here.

United States v. Michel

Nos. 79 and 80

Argued January 28, 1931
Decided February 24, 1931
282 U.S. 656

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

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. 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. 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. 659.

37 F.2d 38 reversed.

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