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CHESTNUT & SMITH v. UNITED STATES

No. K-105.

55 F.2d 1012 (1932)

CHESTNUT & SMITH, Inc., v. UNITED STATES.

Court of Claims.

February 8, 1932.

Attorney(s) appearing for the Case

Earl W. Shinn, of Washington, D. C. (H. B. McCawley, of Washington, D. C., and Fred R. Angevine, of New York City, on the brief), for plaintiff.

Charles B. Rugg, Asst. Atty. Gen., and Charles R. Pollard and Joseph H. Sheppard, both of Washington, D. C., for the United States.

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

WILLIAMS, Judge.

The plaintiff seeks to recover the sum of $31,461.43, additional interest to that allowed by the Commissioner of Internal Revenue on account of an overpayment of its income and excess profits taxes for the year 1917, which was refunded and credited during the year 1923.

The plaintiff on April 1, 1918, filed with the collector of internal revenue its tentative income and excess profits tax return for the year 1917 showing an income tax due...

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