SUGAR LAND RY. CO. v. UNITED STATES

No. H-394.

48 F.2d 973 (1931)

SUGAR LAND RY. CO. v. UNITED STATES.

Court of Claims.

April 6, 1931.


Attorney(s) appearing for the Case

Newton K. Fox, of Washington, D. C. (Adrian C. Humphreys and Humphreys & Gwinn, all of Washington, D. C., on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

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


LITTLETON, Judge.

Plaintiff's return for the calendar year 1918 was due under the statute March 15, 1919. Its return was filed June 15, 1919. The original return showed a tax of $9,740.19, which was paid in four installments throughout 1919. Later an additional assessment of $1,798.77 was paid July 8, 1921, and an additional tax of $368 shown on the amended return filed by plaintiff was paid February 9, 1922.

March 8 plaintiff filed a claim for refund which...

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