Case Name: TALCOTT v. UNITED STATES
Court: United States District Court for the Northern District of California
Jurisdiction: United States
Decision Date: 1927-02-28
Citations: 21 F.2d 493
Docket Number: No. 17526
Parties: TALCOTT v. UNITED STATES.
Judges: 
Reporter: Federal Reporter 2d Series
Volume: 21
Pages: 493–494

Head Matter:
TALCOTT v. UNITED STATES.
District Court, N. D. California, S. D.
February 28, 1927.
No. 17526.
Goldman & Altman, of San Francisco, Cal., and McClymonds & Wells, of Oakland, Cal., for plaintiff.
George J. Hatfield, U. S. Atty., and Thomas J. Sheridan, Asst. U. S. Atty., both of San Francisco, Cal.

Opinion:
BOURQUIN, District Judge
(after stating the facts as above). Herein the court finds for defendant and against plaintiff, and that defendant is entitled to recover of and from plaintiff the amount of the former's counterclaim, interest, and costs. Judgment accordingly. Stewart v. Stewart, 199 Cal. 318, 249 P. 197, and U. S. v. Robbins, 269 U. S. 315, 46 S. Ct. 148, 70 L. Ed. 285, foreclose all argument, supersede Wardell v. Blum (C. C. A.) 276 F. 226, and require the conclusion herein.
In respect to limitations, the counterclaim is for money paid by mistake, to which, the statutory limitations for collection of taxes have no application, to which is no limitation.