PRATT & LETCHWORTH CO. v. UNITED STATES

No. 655.

1 F.Supp. 745 (1932)

PRATT & LETCHWORTH CO. v. UNITED STATES.

District Court, W. D. New York.

On Reargument, October 13, 1932.


Attorney(s) appearing for the Case

Albrecht, Maguire & Mills (by Edward N. Mills), and James Heffern, all of Buffalo, N. Y., for plaintiff.

Richard H. Templeton, U. S. Atty., and Harold B. Ehrlich, Asst. U. S. Atty., both of Buffalo, N. Y. (Lester L. Gibson, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C., of counsel), for the United States.


KNIGHT, District Judge.

Plaintiff sues to recover $11,048.70 on account of the alleged overpayment of its income and excess profits tax. On March 11, 1921, plaintiff filed its income and excess profits tax return for the year 1920, disclosing a tax liability of $102,517.20. The certificate of liability, including such tax, was signed by the Commissioner of Internal Revenue on May 27, 1921. Such tax was paid in full by plaintiff. Payments to apply were made on different...

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