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IRVING BANK-COLUMBIA TRUST CO. v. UNITED STATES

No. H-495.

44 F.2d 881 (1930)

IRVING BANK-COLUMBIA TRUST CO. v. UNITED STATES.

Court of Claims.

November 3, 1930.

Attorney(s) appearing for the Case

Laurence Graves, of Washington, D. C. (Elwood W. Kemp, Jr., of New York City, on the brief), for plaintiff.

Charles R. Pollard, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (Chas. F. Kincheloe and J. S. Franklin, both of Washington, D. C., on the brief), for the United States.

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

LITTLETON, Judge.

Plaintiff seeks to recover additional interest of $26,653.21 on overpayments totaling $173,092.80 for the years 1915 to 1918, inclusive, credited against original tax for 1919 as shown in finding 11.

The credits were allowed and made under section 1324(a) of the Revenue Act of 1921. The Commissioner of Internal Revenue allowed and paid interest as shown in finding 12. He computed and allowed interest to the due date of the unpaid original...

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