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YORK SAFE & LOCK CO. v. UNITED STATES

No. J-79.

40 F.2d 148 (1930)

YORK SAFE & LOCK CO. v. UNITED STATES.

Court of Claims.

April 7, 1930.

Attorney(s) appearing for the Case

Thomas G. Haight, of Jersey City, N. J. (J. Marvin Haynes and Robert H. Montgomery, both of Washington, D. C., Roswell Magill, of Chicago, Ill., and William Diebold, 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.

Argued before BOOTH, Chief Justice, and LITTLETON, WILLIAMS, GREEN, and GRAHAM, Judges.

LITTLETON, Judge.

It is the position of the plaintiff that, inasmuch as it paid the additional tax determined for 1918 after the receipt of the Commissioner's notice of June 26, 1926, and before an assessment thereof had been made, and before the Commissioner had credited any portion of the overpayment for 1919 against the deficiency for 1918, it is entitled to interest upon that portion of the overpayment for 1919 which the Commissioner finally credited against the...

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