WHALEY, Judge.
This case involves the question of recoupment of an overpayment of an estate tax. The defendant has demurred to the petition on the ground that the refund claims were not timely.
The alleged facts show that in 1928 the Commissioner of Internal Revenue asserted certain deficiencies in income tax against David J. Dunigan for the years 1922, 1923, and 1924. In that year Dunigan filed a petition with the Board of Tax Appeals for a redetermination...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.