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CLAYTON v. UNITED STATES

No. J-129.

44 F.2d 427 (1930)

CLAYTON v. UNITED STATES.

Court of Claims.

November 3, 1930.

Attorney(s) appearing for the Case

John C. White, of Washington, D. C. (R. C. Fulbright and Fulbright, Crooker & Freeman, all of Washington, D. C., on the brief), for plaintiff.

Charles R. Pollard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (J. S. Franklin, of Washington, D. C., on the brief), for the United States.

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

LITTLETON, Judge.

This case involves a claim for additional interest upon overassessments on joint returns filed for 1918 and 1919, which overassessments, so far as they had been paid, were allocated to the separate tax liability of plaintiff and his wife when determined on the community property basis, and certain portions of the amounts were credited against additional assessments. The credits were all taken after the approval of the Revenue Act of 1926, 44 Stat...

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