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CUMBERLAND PORTLAND CEMENT CO. v. UNITED STATES

No. 48905.

104 F.Supp. 1010 (1952)

CUMBERLAND PORTLAND CEMENT CO. et al. v. UNITED STATES.

United States Court of Claims.

June 3, 1952.

Attorney(s) appearing for the Case

Cecil Sims, Nashville, Tenn., (Bass, Berry & Sims, Nashville, Tenn., were on the briefs), for plaintiff.

J. A. Rees, Washington, D. C., with whom were Theron Lamar Caudle, Asst. Atty. Gen., and Ellis N. Slack, Acting Asst. Atty. Gen. (Andrew D. Sharpe, A. F. Prescott, and H. S. Fessenden, Washington, D. C., on the briefs), for defendant.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and HOWELL, Judges.

HOWELL, Judge.

This action is brought to recover an overpayment in income tax, excess profits tax, and declared value excess profits tax for 1943 in the amount of $22,514.14. The question presented is whether recovery of this overassessment and overpayment is barred by the failure of the taxpayer to file a formal claim for refund within three years from the time the tax return was filed or within two years from the time the tax was paid, under 26 U.S.C. § 322...

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