ROSENMAN ET AL., EXECUTORS,
v.
UNITED STATES

U.S. | 1944-10-09
No. 207
323 U.S. 691 Supreme Court of the United States (1944) Positive Treatment
Cited by 1 case

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  • United States v. Dubuque Packing Co., 233 F.2d 453 (8th Cir. 1956)
    …ioners brought this suit in the Court of Claims which held that recovery for the amount here in dispute was barred by statute, 53 F.Supp. 722, 101 Ct.Cl. 437. To resolve an asserted conflict of decisions in the lower courts we brought the case here. 323 U.S. 691, 65 S.Ct. 52 [89 L.Ed. 558]. “Claims for tax refunds must conform strictly to the requirements of Congress. A claim for refund of an estate tax ‘alleged to have been erroneously or illegally assessed or collected must be presented to the Commission…

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