James, Adm'x, Etc. v. Hicks

Citations

• 110 U.S. 272
• 4 S. Ct. 6
• 28 L. Ed. 144
• 1884 U.S. LEXIS 1690
• 4 A.F.T.R. (P-H) 4616

Syllabus

<p>Internal Sevenue — Limitation—Statutes—Tax.</p> <p>' 1. An action-to recover back a tax illegally exacted, when the commissioner of internal revenue, on appeal, delays his decision more than six months from date of the appeal, may be brought within twelve months from that date, whether a decision shall then have-been made or not ; or the claimant may wait for the decision, and bring his action at any time within six months thereafter.’</p> <p>2. An appeal to the commissioner of internal revenue against a'tax alleged to have been illegally exacted being rejected by him for informality in the preparation of the papers, a second appeal was taken within the proper period, arid rejected; Held, That, in fixing a date when a suit to recover back the tax alleged to have been illegally exacted would be barred by the statute of limitations, the second appeal was the one contemplated by the statute.</p>