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MAAS & WALDSTEIN CO. v. UNITED STATES

No. 156.

37 F.2d 196 (1929)

MAAS & WALDSTEIN CO. v. UNITED STATES.

Court of Claims.

December 9, 1929.

Attorney(s) appearing for the Case

Holmes, Paul & Havens, of New York City (Harold S. Deming, of New York City, of counsel), for plaintiff.

Charles R. Pollard, of Washington, D. C., for the United States.

Before BOOTH, Chief Justice, and GRAHAM and GREEN, Judges.

GRAHAM, Judge.

This case involves a claim for interest on a claimed allowance of a refund. It grows out of the application to the facts, which will be briefly stated, of the following provisions of the Revenue Act of 1921, 42 Stat. 316:

"Sec. 1324. (a) That upon the allowance of a claim for the refund of or credit for internal revenue taxes paid, interest shall be allowed and paid upon the total amount of such refund or credit at the rate of one-half of 1...

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