AMERICAN-HAWAIIAN S. S. CO. v. UNITED STATES

No. K-476.

46 F.2d 592 (1931)

AMERICAN-HAWAIIAN S. S. CO. v. UNITED STATES.

Court of Claims.

February 9, 1931.


Attorney(s) appearing for the Case

Arthur A. Ballantine, of New York City (George E. Cleary, of New York City, Clark T. Brown, of Washington, D. C., and Root, Clark, Buckner & Ballantine, of New York City, on the brief), for plaintiff.

Ralph C. Williamson, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Ottamar Hamele and Isadore Graff, both of Washington, D. C., on the brief), for the United States.

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


GREEN, Judge.

Plaintiff brings this suit principally to recover what is claimed to be an overpayment on federal income and excess-profits taxes for the year 1920. Alternatively, in case it fails to recover for an overpayment on the taxes of 1920, it seeks to recover upon a claim for additional interest upon a refund allowed upon taxes for the year 1919, and also the year 1921 is involved if a refund for 1920 is allowed because of an increase in invested capital and...

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