CHANROBLES VIRTUAL LAW LIBRARY
US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ | chanrobles.com™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : www.chanroblesbar.com DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for www.chanrobles.com


UNITED STATES V. A. S. KREIDER CO., 313 U. S. 443 (1941)

Subscribe to Cases that cite 313 U. S. 443 RSS feed for this section

U.S. Supreme Court

United States v. A. S. Kreider Co., 313 U.S. 443 (1941)

United States v. A. S. Kreider Co.

No. 853

Argued May 7, 1941

Decided May 26, 1941

313 U.S. 443

Syllabus

1. Section 24(20) of the Judicial Code, which gives the District Courts jurisdiction concurrent with the Court of Claims over certain suits against the United States, provides that no suit shall be allowed thereunder unless the same shall have been brought within six years after the right accrued for which the claim is made. Held, that the six-year period is an outside limit consistent with the five-year limit on suits for the recovery of internal revenue taxes set by § 1113(a) of the Revenue Act of 1926, amending R.S. § 3226. P. 313 U. S. 446.

2. In response to a claim of tax refund, the Commissioner of Internal Revenue found an overpayment in the amount claimed and sent the taxpayer a certificate of overassessment in that amount bearing notation that a stated part of it was barred by limitations, and enclosed a check for the difference, which the taxpayer accepted. Held, that there was no account stated upon which the taxpayer could ground an action for the part not repaid, and thus avoid the five-years limitation of § 1113(a) of the Revenue Act of 1926 on suits to recover internal revenue taxes. Bonuit Teller & Co. v. United States, 283 U. S. 258, distinguished. P. 313 U. S. 448. chanroblesvirtualawlibrary

Page 313 U. S. 444

3. To establish an account stated, there must be a balance struck in such circumstances as to import a promise of payment, on the one side, and of acceptance, on the other. P. 313 U. S. 448.

117 F.2d 133 reversed.

Certiorari, post, p. 552, to review the affirmance of a judgment sustaining a claim for a refund of taxes. See 97 F.2d 387; 30 F.Supp. 722.





Back
ChanRobles™ LawTube

google search for chanrobles.com Search for www.chanrobles.com


Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



www.chanrobles.us




QUICK SEARCH

cralaw

Browse By ->> Volume


cralaw

Browse By ->> Year


cralaw

  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library | chanrobles.com™
 
RED