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E. E. ATKINSON & CO. v. UNITED STATES

No. 2165.

51 F.2d 838 (1931)

E. E. ATKINSON & CO. v. UNITED STATES.

District Court, D. Minnesota, Fourth Division.

May 29, 1931.

Attorney(s) appearing for the Case

Robert M. Works, of Minneapolis, Minn., for plaintiff.

Lewis L. Drill, U. S. Atty., of St. Paul, Minn., and M. W. Goldsworthy, Sp. Asst. to U. S. Atty., C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, and D. Louis Bergeron, Sp. Atty., Bureau of Internal Revenue, all of Washington, D. C., for the United States.

SANBORN, District Judge.

This is an action to recover interest claimed to be due on an overpayment of taxes for the fiscal year ended January 31, 1921, credited against an additional assessment of tax for the fiscal year ended January 31, 1919.

The plaintiff is a Minnesota corporation, which kept its books on the fiscal year plan, and filed returns as required by law. The Commissioner of Internal Revenue made an audit of the plaintiff's returns, and on February...

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