ATLANTIC COAST LINE R. CO. v. UNITED STATES

No. K-549.

45 F.2d 445 (1930)

ATLANTIC COAST LINE R. CO. v. UNITED STATES.

Court of Claims.

December 8, 1930.


Attorney(s) appearing for the Case

Robert R. Falkner, of Washington, D. C., for plaintiff.

Charles R. Pollard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (James W. Wideman, of Washington, D. C., on the brief), for the United States.

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


LITTLETON, Judge.

Plaintiff contends that no interest was collectible on $20,590.49 of the deficiency of $32,056.44 determined by the United States Board of Tax Appeals for the calendar year 1919 for the reason that it had by letter of November 24, 1925, which was written and signed by its general attorney, consented to the inclusion in its income for 1919 of an item of $263,106.06; that this letter constituted a consent to the immediate assessment and collection...

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