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CORN EXCHANGE BANK v. UNITED STATES

51 F.2d 508 (1931)

CORN EXCHANGE BANK v. UNITED STATES.

District Court, S. D. New York.

July 13, 1931.

Attorney(s) appearing for the Case

Laughlin, Gerard, Bowers & Halpin, of New York City (Miss Alice B. Baldridge, of New York City, of counsel), for plaintiff.

George Z. Medalie, U. S. Atty., of New York City (Walter H. Schulman, Asst. U. S. Atty., of New York City, and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Frederick W. Dewart, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., of counsel), for the United States.

WOOLSEY, District Judge.

I grant the plaintiff's motion in so far as it requests that the interest at 6 per cent. per annum on the agreed sum of $5,382.41, run from the 1st day of December, 1919, but I do not grant its motion that it be allowed the fees paid herein to the clerk as costs.

I. This action, filed July 7, 1925, was brought by the plaintiff for a recovery of an alleged overassessment of its 1918 income taxes made during the year 1924.

The...

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