United States v. Michel Same v. Krieger
Decision Date | 24 February 1931 |
Docket Number | Nos. 79,80,s. 79 |
Citation | 282 U.S. 656,51 S.Ct. 284,75 L.Ed. 598 |
Parties | UNITED STATES v. MICHEL. SAME v. KRIEGER |
Court | U.S. Supreme Court |
The Attorney General and Mr. G. A Youngquist, Asst. Atty. Gen., for the United States.
Mr. Donald Horne, of Washington, D. C., for respondents.
These actions were brought in the District Court for the Southern District of New York. Each respondent sued to recover income taxes incorrectly determined for 1919 and paid in 1920. On defendant's motion in the nature of a general demurrer that court dismissed. The Circuit Court of Appeals reversed. 37 F. (2d) 38.
The sole question is whether the actions were commenced within the time allowed by Rev. St. § 3226, as amended (title 26 U. S. Code, § 156 (26 USCA § 156)).
In 1924, Michel on February 7, and Krieger on September 15, filed a claim for refund. The Commissioner of Internal Revenue by a letter dated August 17, 1925, advised Michel that his claim would be rejected and that the rejection would officially appear on the next schedule to be approved by him. The claim was rejected September 2. The Commissioner, April 2, 1925, sent a like letter to Krieger, and his claim was rejected April 20. The Commissioner did not give notice to either of them that his claim had been disallowed or of the date of disallowance until June 27, 1928. The suits were subsequently brought more than two years after the rejections and less than two years after the notices.
Section 3226 as amended provides:
By the statute the United States waived its sovereign immunity from suit. The permission to sue is conditioned on the filing of a claim and the lapse of six months or the disallowance of the claim within that period, and is limited to not more than five years after payment of the tax, unless the claim has been disallowed and the action is commenced within two years from the disallowance.
Neither of these claims was rejected within six months after filing. And in each case more than two years elapsed after rejection before the Commissioner sent notice that the claim had been disallowed. Neither action was commenced within five years after payment of the tax or within two years after disallowance of the claim. The taxpayers contend, and the Circuit Court of Appeals held, that the permission to sue continues for two years after notice that the claims had been disallowed, and that therefore these actions were commenced within time.
As the Commissioner did not act within six months, permission to sue did not depend upon the...
To continue reading
Request your trial-
DuPont Glore Forgan Inc. v. American Tel. & Tel. Co.
...719 (1963); Sharp & Dohme, Inc. v. United States, 144 F.2d 456, 458 (3d Cir. 1944). 39 See, e. g., United States v. Michel, 282 U.S. 656, 658, 51 S.Ct. 284, 75 L.Ed. 598 (1931); Kings County Savings Institution v. Blair, 116 U.S. 200, 205-06, 6 S.Ct. 353, 29 L.Ed. 657 (1886); United States ......
-
McKeehan v. United States
......The Government can no longer prosecute McKeehan for the same offense. . On February 4, 1970, the District Court, in its memorandum, entered the ......
-
King v. United States
...... disability, the maximum retirement pay rate to which he would then be entitled would be the same as that for longevity. See 10 U.S.C. §§ 1201, 1401 (1964). But Int.Rev.Code of 1954, § 104(a) ...v. United States, 272 U.S. 675, 47 S.Ct. 289, 71 L.Ed. 472 (1927); United States v. Michel, 282 U.S. 656, 51 S.Ct. 284, 75 L.Ed. 598 (1931). . If Congress had intended to extend the scope ......
-
Simmons v. United States, 3882.
...United States in any case not clearly within the terms of the statute by which it consents to be sued." United States v. Michel, 282 U.S. 656, 659, 51 S.Ct. 284, 285, 75 L.Ed. 598; McCrae v. Johnson, D.C.D.Md., 84 F.Supp. 220, at pages 221, 222, and see opinion by Chief Justice Marshall in ......
-
Electronic waste control legislation: observations on a new dimension in state environmental regulation.
...be implied but must be unequivocally expressed") (citing Soriano v. United States, 352 U.S. 270, 276 (1957)); United States v. Michael, 282 U.S. 656, 659 (1931) ("[I]t is also well established that suit may not be maintained against the United States in any case not clearly within the terms......