HYDE v. UNITED STATES

No. L-326.

59 F.2d 302 (1932)

HYDE v. UNITED STATES.

Court of Claims.

June 6, 1932.


Attorney(s) appearing for the Case

Wilton H. Wallace, of Washington, D. C. (B. B. Pettus and Colladay, McGarraghy, Pettus & Wallace, all of Washington, D. C., on the brief), for plaintiff.

Lisle A. Smith, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (E. H. Horton, of Washington, D. C., on the brief), for the United States.

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


GREEN, Judge.

The plaintiff brings this suit alleging that she has overpaid her taxes for the year 1927 in the sum of $1,788.86, which she asks be refunded.

It appears from the evidence that the plaintiff has executed what is commonly called a "closing agreement" with reference to her taxes for the year 1927, stipulating the liability thereon, which agreement was executed in accordance with the provisions of section 606 of the Revenue Act of 1928, and signed...

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