MEMPHIS COTTON OIL CO. v. UNITED STATES

No. L-173.

59 F.2d 276 (1932)

MEMPHIS COTTON OIL CO. v. UNITED STATES.

Court of Claims.

May 31, 1932.


Attorney(s) appearing for the Case

Walter E. Barton, of Washington, D. C. (R. C. Winters, of Abilene, Tex., and Raymond C. Cushwa, of Washington, D. C., on the brief), for plaintiff.

John A. Rees, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

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


LITTLETON, Judge.

The question in this case is whether the Commissioner of Internal Revenue was justified in rejecting plaintiff's claims for refund for 1922 and 1923 on the ground that they were insufficient to constitute claims under the statute, and in refusing to schedule the overassessments and allow a refund of the overpayments for the years involved, and whether, in view of such rejection, the plaintiff is entitled to maintain this suit.

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