J. H. WILLIAMS & CO. v. UNITED STATES

No. H-291.

39 F.2d 1019 (1930)

J. H. WILLIAMS & CO. v. UNITED STATES.

Court of Claims.

January 13, 1930.


Attorney(s) appearing for the Case

Malcolm C. Law, of New York City (James L. Dohr, 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 GRAHAM, WILLIAMS, LITTLETON, and GREEN, Judges.


GRAHAM, Judge.

The detailed facts in this case are set forth in the findings, and it is unnecessary to review them, for the reason that there is but one question raised, and that is a question of fact, viz., whether or not plaintiff on February 10, 1922, when it filed an amended income and profits tax return for the year 1918 showing a large sum due it for overpayment of taxes on account of amortization, at the same time...

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