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U.S. v. FACTORS & FINANCE CO.

No. 141.

288 U.S. 89 (1933)

53 S.Ct. 287

77 L.Ed. 633

UNITED STATES v. FACTORS & FINANCE CO.

Supreme Court of United States.

Decided January 9, 1933.

Attorney(s) appearing for the Case

Assistant Attorney General Rugg, with whom Solicitor General Thacher and Messrs. Whitney North Seymour, George H. Foster, Bradley B. Gilman, and Wm. H. Riley, Jr., were on the brief, for the United States.

Mr. J. Gilmer Korner, Jr., for respondent.

MR. JUSTICE CARDOZO delivered the opinion of the Court.

The suit is by a taxpayer to recover $19,995.44, with interest, an overpayment of income and profits tax. Here, as in other cases decided at this session, the judgment stands or falls according to our determination of the time within which a notice of a claim for refund is subject to amendment.

On June 15, 1918, respondent, a corporation, filed an income and profits tax return for the calendar year ending...

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