Carter

Suit to recover capital stock taxes paid by taxpayer for the fiscal year ending June 30, 1933, under Section 215 (a) of the National Industrial Recovery Act, 48 Stat. 207 . It is conceded that the taxes were in fact overpaid by $480, but appellant contends that action to recover the overpayment was barred by Section 3226 of the Revised Statutes, as amended, Revenue Act 1932, § 1103, 26 U.S.C.A. Int.Rev.Acts, page 652. This is the sole question involved in this appeal.

Section 3226 provides, so far as here applicable: “No suit or proceeding shall be maintained in any court for the recovery ■of any internal-revenue tax alleged to have been erroneously or illegally assessed or •collected, * * * until a claim for refund or credit has been duly filed with the Gommissioner of Internal Revenue * *. No such suit or proceeding shall be begun before the expiration of six months from the date of filing such claim unless the Commissioner renders a decision thereon -within that time, nor after the expiration •of two years from the date of mailing by registered mail by the Commissioner to .the taxpayer of a notice of the disallowance -of the part of the claim to which such suit -or proceeding…