AMERICAN HIDE & LEATHER CO. v. UNITED STATES

No. J-555.

48 F.2d 430 (1930)

AMERICAN HIDE & LEATHER CO. v. UNITED STATES.

Court of Claims.

November 3, 1930.


Attorney(s) appearing for the Case

William E. Hayes, of Washington, D. C. (Hayes & Hayes, of Washington, D. C., on the brief), for plaintiff.

H. A. Cox, of Washington, D. C., Charles B. Rugg, Asst. Atty. Gen., and C. J. Mattson, of Washington, D. C. (Charles F. Kincheloe, of Washington, D. C., on the brief), for the United States.

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


LITTLETON, Judge.

Plaintiff brings this suit to recover $556,754.72, alleged to represent an overpayment of income and profits tax for the last six months of the calendar year 1919, being the first six months of the fiscal taxable year beginning July 1, 1919, and ending June 30, 1920.

As shown by the facts, the commissioner held that the erroneous calendar-year returns were returns under the statute for the fiscal year ending within such calendar year and...

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