Kings County Savings Institution v. Blair

Citations

• 116 U.S. 200
• 6 S. Ct. 353
• 29 L. Ed. 657
• 1886 U.S. LEXIS 1753
• 4 A.F.T.R. (P-H) 4624

Syllabus

<p>A suit cannot be maintained against a collector of internal revenue to-recover back taxes alleged to have been illegally exacted, when the tax-payer has failed within two years next after the cause of action accrued to present to the Commissioner of Internal Revenue his claim for the refunding in the manner pointed out by law.</p>