WILLIAMSPORT CO. v. UNITED STATES

No. 337.

277 U.S. 551 (1928)

WILLIAMSPORT WIRE ROPE COMPANY v. UNITED STATES.

Supreme Court of United States.

Decided June 4, 1928.


Attorney(s) appearing for the Case

Mr. James Walton, with whom Mr. Clarence A. Miller was on the brief, for petitioner.

Solicitor General Mitchell for the United States.

Messrs. Adrian C. Humphreys and Newton K. Fox filed a brief as amici curiae, by special leave of Court.


MR. JUSTICE BRANDEIS delivered the opinion of the Court.

The Williamsport Wire Rope Company brought this action in the Court of Claims, on December 19, 1924, to recover the amount of an alleged overpayment of excess profits and war profits taxes for the calendar year 1918, laid under the Revenue Act of February 24, 1919, c. 18, 40 Stat. 1057. The petition alleged the following facts: The Company had conceded in its return...

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