1. Home
  2. Browse Decisions
  3. F.2d
  4. 40 F.2d
  5. 40 F.2d 142 (1930)
 

POTTSTOWN IRON CO. v. UNITED STATES

No. H-229.

40 F.2d 142 (1930)

POTTSTOWN IRON CO. v. UNITED STATES.

Court of Claims.

April 7, 1930.

Attorney(s) appearing for the Case

Paul E. Myers, of Washington, D. C., 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 LITTLETON, WILLIAMS, GRAHAM, and GREEN, Judges.

LITTLETON, Judge.

Under section 1019 of the Revenue Act of 1924, 43 Stat. 253, 346 (26 USCA § 153 note) interest on credits against additional assessments was payable from the date of overpayment to the date of the assessment of the additional tax against which credit was applied. The plaintiff contends that this case falls within the provisions of this section.

Section 1116 of the Revenue Act of 1926, 44 Stat. 9, 119, section 153 note, tit. 26, US CA...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases