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RIVERSIDE & DAN RIVER COTTON MILLS v. UNITED STATES

No. H-2.

37 F.2d 965 (1930)

RIVERSIDE & DAN RIVER COTTON MILLS, Inc., v. UNITED STATES.

Court of Claims.

February 10, 1930.

Attorney(s) appearing for the Case

Thos. G. Haight, of Jersey City, N. J. (J. Marvin Haynes, of Washington, D. C., Malcolm K. Harris, of Danville, Va., R. E. Cabell, of Richmond, Va., and Robert H. Montgomery, of Washington, D. C., on the brief), for plaintiff.

Charles R. Pollard, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen., for the United States.

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

LITTLETON, Judge.

Plaintiff seeks to recover $115,913.77 as interest on $391,402.47, overpayment of tax for 1920 which was applied as a credit against an additional tax for 1918 assessed on November 6, 1926. It contends that under section 1116 of the Revenue Act of 1926 the amount of $391,402.47 for 1918, against which a portion of the overpayment for 1920 was credited, was an additional assessment made under the 1926 act and that, therefore, interest should...

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