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JAMES v. UNITED STATES

No. J-601.

38 F.2d 143 (1930)

JAMES et al. v. UNITED STATES.

Court of Claims.

February 17, 1930.

Attorney(s) appearing for the Case

Robert E. Coulson, of New York City (Oscar W. Underwood, Jr., and H. C. Kilpatrick, both of Washington, D. C., on the brief), for plaintiffs.

McClure Kelley, 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 on June 12, 1924, within the time allowed by law, filed a claim for refund of $248,063.63, or such greater amount as might be legally refundable, income tax for 1917.

September 1, 1926, the Commissioner of Internal Revenue rejected the claim in full, and in the same communication, notifying plaintiffs of that fact, also notified them of his determination of a deficiency in respect of the tax of the estate of Ellen S. James for 1917...

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