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McCAUGHN v. PHILADELPHIA BARGE CO.

No. 12356.

44 F.2d 665 (1930)

McCAUGHN, Collector of Internal Revenue, v. PHILADELPHIA BARGE CO. et al.

District Court, E. D. Pennsylvania.

September 25, 1930.

Attorney(s) appearing for the Case

Mark Thatcher, Asst. U. S. Atty., of Philadelphia, Pa., for plaintiff in error.

Saul, Ewing, Remick & Saul, of Philadelphia, Pa., for National Surety Co.

KIRKPATRICK, District Judge.

The defense most strongly insisted on is based on section 607 of the Revenue Act of 1928 (26 USCA § 2607). That section provides in substance that: "Any tax * * * paid * * * after the expiration of the period of limitation properly applicable thereto shall be considered an overpayment and shall be credited or refunded to the taxpayer. * * *" The defendant's position is that if, as a result of this suit, the taxpayer

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