J. H. WILLIAMS & CO. v. UNITED STATES

No. H-291.

48 F.2d 672 (1931)

J. H. WILLIAMS & CO. v. UNITED STATES.

Court of Claims.

April 6, 1931.


Attorney(s) appearing for the Case

Malcolm C. Law, of New York City (James L. Dohr, of New York City, on the brief), for plaintiff.

Charles R. Pollard, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (Ralph E. Smith, of Washington, D. C., on the brief), for the United States.

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


LITTLETON, Judge.

This suit was brought to recover $13,571.13, interest on an overpayment of tax for 1918, which overpayment was duly allowed; $131,477.76 thereof was paid to the plaintiff by check of May 15, 1924, and a balance of $5,671.29 was credited against an additional tax for 1919.

The ground upon which the suit was brought in this court was that the plaintiff filed with the Bureau of Internal Revenue a claim for refund for 1918 on February 10, 1922...

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