v1764-1079

STATEMENT OF THE CASE

In the United States District Court for the Dis-

trict of Oregon the correctness of a ruling of the

Commissioner of Internal Revenue involving the

refund of corporation income and profits taxes for

the fiscal year ending August 31, 1925 was involved.

A claim for the refund of $3,457.24 filed by the

plaintiff was allowed in the sum of $1,728.62 and

rejected in the sum of $1,728.62 because the claim

was not filed within three years after that amount

had been paid.

The Appellee (hereinafter referred to as the

plaintiff) contends that the filing of said claim for

refund is controlled by Section 281(b) of the Rev-

enue Act of 1924, which allows the plaintiff four

years from the date of payment within which to file

a claim for refund. The Appellant (hereinafter re-

ferred to as the defendant) contends that the filing

of the said claim for refund is controlled by the

provisions of Sections 248(b) (1), 200(a), 207(a) and

207(c) of the Revenue Act of 1926, which requires

the filing of a claim for refund within three years

after the payment of the tax.

The Complaint was filed on May 6, 1931. A De-

murrer thereto was duly filed (R. 11). After hear-

ing oral argument and considering the briefs filed by

the respective parties, the Court, on October 19,

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