District Court, E.D. New York September 9, 1965, No. 65C17 (Shelter Island & Greenport Ferry Co. v. United States)

DOOLING, District Judge.

The statute of limitations barring claims for the recovery from the Government of overpayments of taxes is shorter than the general limitation barring nontortious actions against the Government. Here the plaintiff paid amounts to the Government under the impression that it owed them as taxes on the transportation of freight. In fact, there was no tax. It had been repealed.