WYMAN, PARTRIDGE & CO. v. UNITED STATES

No. J-352.

41 F.2d 886 (1930)

WYMAN, PARTRIDGE & CO. v. UNITED STATES.

Court of Claims.

June 2, 1930.


Attorney(s) appearing for the Case

Frank J. Albus, of Washington, D. C., for plaintiff.

Charles R. Pollard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (J. H. Pigg, of Washington, D. C., on the brief), for the United States.

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


GREEN, Judge.

Additional income and excess profits taxes were assessed against the plaintiff for the fiscal year of 1918 and collected together with interest thereon after the period of limitations had expired. Plaintiff now brings this suit to recover the amount so paid.

The plaintiff relies on section 1106 (a) of the Revenue Act of 1926 (26 USCA § 1249 note), the provisions of which will hereinafter be set out. The defendant cites the cases of Oak Worsted...

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