BOSTON BUICK CO. v. UNITED STATES

No. 3104.

27 F.2d 395 (1928)

BOSTON BUICK CO. v. UNITED STATES.

District Court, D. Massachusetts.

July 5, 1928.


Attorney(s) appearing for the Case

Charles W. Mulcahy, of Boston, Mass., for plaintiff.

J. M. Leinenkugel, Sp. Asst. U. S. Atty., of Boston, Mass., for defendant.


BREWSTER, District Judge.

This petition is brought to recover interest on an overassessment of income and profit taxes paid for the fiscal year 1918 and applied as a credit against outstanding taxes for other years.

The government has paid interest, computed according to section 1324 (a) of the Revenue Act of 1921 (Comp. St. § 6371 4/5j). The petitioner claims to be entitled to interest computed in accordance with the Revenue Act of 1924, § 1019...

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