No. 263.

283 U.S. 583 (1931)


Supreme Court of United States.

Decided May 25, 1931.

Attorney(s) appearing for the Case

Messrs. George E. Holmes, Valentine B. Havens, W.A. Sutherland, and Donald Havens were on the brief for petitioner.

Solicitor General Thacher, Assistant Attorney General Rugg, and Messrs. Claude R. Branch, Special Assistant to the Attorney General, Charles R. Pollard, H. Brian Holland, and Erwin N. Griswold were on the brief for the United States.

MR. JUSTICE McREYNOLDS delivered the opinion of the Court.

The petitioner seeks to recover interest on an overpayment made June 20, 1918, on account of income and excess profits taxes assessed for the year 1917, which was refunded during 1922. The Court of Claims denied relief and we are asked to reverse this action.

The Revenue Act of 1917, 40 Stat. 300, 303, 304, 307, laid an income tax; also a tax upon excess profits equal to designated percentages of the...

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