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WEST LEECHBURG STEEL CO. v. UNITED STATES

No. H-203.

40 F.2d 131 (1930)

WEST LEECHBURG STEEL CO. v. UNITED STATES.

Court of Claims.

April 7, 1930.

Attorney(s) appearing for the Case

John Enrietto, of Washington, D. C. (Charles D. Hamel and R. S. Doyle, and Hopkins, Starr, Hopkins & Hamel, all of Washington, D. C., on the brief), for plaintiff.

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

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

LITTLETON, Judge.

The question is whether, for the purpose of the interest provisions, the credit of the overpayment for 1918 against the deficiency for 1917 "was taken" while the Revenue Act of 1924 (43 Stat. 253) was in force or after the 1926 act (44 Stat. 9) became effective.

Section 1019 of the Revenue Act of 1924 (26 USCA § 153 note) provided that upon the allowance of a credit interest should be paid on...

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