TAXATION-FEDERAL INCOME TAX-CLAIM FOR REFUND-STATUTE OF LIMITATIONS

Authors

Samuel N. Greenspoon S.Ed., University of Michigan Law SchoolFollow

Abstract

The commissioner determined that a deficiency existed in the taxpayer's income tax for 1938. This deficiency assessment was paid in 1941. More than three years later the taxpayer filed a claim for refund which was rejected by the commissioner on the ground that it was barred by the two year limitation period of section 322 (b) (1) of the Internal Revenue Code. The taxpayer then brought suit in the district court contending that the four year limitation period of section 3313 of the code was applicable. The district court sustained the taxpayer, and the judgment was affirmed by the circuit court of appeals:" On certiorari to the Supreme Court, held, reversed. Justice Douglas dissented. Jones v. Liberty Glass Co., 332 U.S. 524, 68 S.Ct. 229 (1947).

Recommended Citation

Samuel N. Greenspoon S.Ed., TAXATION-FEDERAL INCOME TAX-CLAIM FOR REFUND-STATUTE OF LIMITATIONS, 46 Mich. L. Rev. 1133 (1948).
Available at: https://repository.law.umich.edu/mlr/vol46/iss8/24