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U.S. v. MEMPHIS COTTON OIL CO.

No. 308.

288 U.S. 62 (1933)

UNITED STATES v. MEMPHIS COTTON OIL CO.

Supreme Court of United States.

Decided January 9, 1933.

Attorney(s) appearing for the Case

Assistant Attorney General Rugg, with whom Solicitor General Thacher and Messrs. Whitney North Seymour, Bradley B. Gilman, and Wm. H. Riley, Jr., were on the brief, for the United States.

Mr. Walter E. Barton for respondent.

MR. JUSTICE CARDOZO delivered the opinion of the Court.

Respondent, the plaintiff in the court below, brought suit against the United States in the Court of Claims to recover overpayments of incomes taxes for the years 1922 and 1923. The government opposed recovery upon the ground that the claims filed with the Commissioner of Internal Revenue for the refund of the tax were too general and indefinite to comply with the provisions of the statutes and regulations, and...

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