Charles Evans Hughes

“ The bar of the statute of limitations against the United States in respect of any internal-revenue tax shall not only operate to bar the remedy but shall extinguish the liability; but no credit or refund in respect of such tax shall be allowed unless the taxpayer has overpaid the tax. The bar of the statute of limitations against the taxpayer in respect of any internalrevenue tax shall not only operate to bar the remedy but shall extinguish the liability ”

“ These actions were brought to recover the amount of taxes alleged to have been illegally collected after the expiration of the statutory period of limitation. The Government resists recovery under section 611 of the Revenue Act of 1928 (c. 852, 45 Stat. 791, 875 (26 USCA § 2611) ) . In No. 400, Mascot Oil Co., Inc., v. United States, the Government was successful. ”