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ROY & TITCOMB v. UNITED STATES

No. K — 48.

39 F.2d 753 (1930)

ROY & TITCOMB, Inc., v. UNITED STATES.

Court of Claims.

April 7, 1930.

Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C., for plaintiff.

Lisle A. Smith, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (Miles J. O'Connor, of Washington, D. C., on the brief), for the United States.

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

LITTLETON, Judge.

This is a suit to recover $5,720.42, corporation income and profits tax, and $781.25, interest thereon, paid in July and August, 1926. The basis of plaintiff's claim is that the tax and interest were paid after the expiration of the period of limitation for their collection. The defendant insists that under sections 607 and 611 of the Revenue Act of 1928 (26 USCA §§ 2607, 2611) no recovery can be...

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