MARSHALL-WELLS CO. v. UNITED STATES

No. H-513.

59 F.2d 106 (1932)

MARSHALL-WELLS CO. v. UNITED STATES.

Court of Claims.

May 31, 1932.


Attorney(s) appearing for the Case

Lyle T. Alverson, of New York City (Johnson & Shores, of New York City, on the brief), for plaintiff.

Charles B. Rugg, Asst. Atty. Gen. (James A. Cosgrove, of Washington, D. C., on the brief), for the United States.

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


LITTLETON, Judge.

The first question is whether the plaintiff is entitled to recover the amount of $456,896.67 sued for on the ground that the 1917 tax in that amount was collected after the expiration of the statute of limitation. It contends that the total amount sued for constitutes an overpayment for 1917, as defined in section 607 of the Revenue Act of 1928, and bases this claim upon the contentions, first, that the abatement claim filed by it did not stay the...

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