[303 U.S. 567, 568] Mr. Charles B. Rugg, of Boston, Mass., for petitioner.
Mr. Norman D. Keller, of Washington, D.C., for the United States.
Mr. Justice BLACK delivered the opinion of the Court.
The Revenue Act of 19261 provides that 'No suit ... shall be maintained in any court for the recovery of any internal-revenue tax alleged to have been erroneously or illegally assessed or collected, ... unless such suit ... is begun within two years after the disallowance of ... such claim.'
The Tucker Act of March 3, 1887,2 as amended, gives concurrent jurisdiction to the District Courts and the Court of Claims in suits against the United States including those for recovery of erroneous or illegally collected taxes. 3 Section 5 of the Tucker Act requires a plaintiff bringing suit against the government in the District Court to 'file a petition, duly verified with the clerk of the respective court having jurisdiction of the case.' Section 6 requires that 'the plaintiff ... cause [303 U.S. 567, 569] a copy of his petition ... to be served upon the district attorney, ... and ... mail a copy ... to the Attorney General, ... and ... cause to be filed with the clerk of the court ... affidavit of such service and ... mailing.'
March 22, 1927, the petitioner's claim for tax refund was disallowed. March 21, 1929, within two years after the disallowance, a duly verified petition was filed in the District Court claiming the refund. March 25, 1929, two years and four days after the disallowance, the petition was served on the United States Attorney and mailed to the Attorney General.
The District Court held suit was not 'begun' by filing the verified petition and dismissed the cause of action. 4 The Court of Appeals affirmed.