United States Court of Claims May 29, 1933, No. K-477 (Peoples v. United States)

LITTLETON, Judge.

The facts in this case disclose that the claim filed December 12, 1922, was disallowed and rejected in its entirety by the Commissioner May 19, 3925, and that no formal claim for refund was filed within five years after the return for 1921 was due.