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LLOYD-SMITH v. UNITED STATES

No. J-390.

44 F.2d 990 (1930)

LLOYD-SMITH v. UNITED STATES.

Court of Claims.

November 3, 1930.

Attorney(s) appearing for the Case

Charles C. Parlin, of New York City (Joseph P. Cotton and Cotton & Franklin, all of New York City, on the brief), for plaintiff.

Charles R. Pollard, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (Ralph E. Smith, of Washington, D. C., on the brief), for the United States.

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

LITTLETON, Judge.

The Commissioner of Internal Revenue allowed the refund for 1919 on March 6, 1924, under section 1324 of the Revenue Act of 1921 (42 Stat. 316). Girard Trust Co. v. United States, 270 U.S. 163, 46 S.Ct. 229, 70 L. Ed. 524. This refund resulted from an audit by the Commissioner of the original return filed by the corporation and the amended return filed by the receiver. At the time of the allowance of refund, the Commissioner...

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