I. LANSKI & SONS SCRAP IRON CO. v. UNITED STATES

No. J-668.

46 F.2d 834 (1931)

I. LANSKI & SONS SCRAP IRON CO. v. UNITED STATES.

Court of Claims.

February 9, 1931.


Attorney(s) appearing for the Case

B. B. Pettus, of Washington, D. C. (Edward Clifford and Colladay, Clifford & Pettus, all of Washington, D. C., on the brief), for plaintiff.

Dwight E. Rorer, of Washington, D. C., and Herman J. Galloway, Asst. Atty. Gen. (C. M. Charest and J. W. Hussey, both of Washington, D. C., on the brief), for the United States.

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


GREEN, Judge.

The petition of plaintiff recites:

That it is a corporation, and on March 26, 1918, filed its income and profits tax return for 1917. That an additional tax of $52,350.29 was assessed against it in May, 1921, for the year 1917. Of this additional assessment $15,745.81 was paid on July 21, 1921, and a claim in abatement for the remainder, $36,604.48, was also filed. This claim for abatement was allowed in the sum of $8,650.30 on January 4, 1923...

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