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BERTELSEN & PETERSEN ENGINEERING CO. v. UNITED STATES

No. 2668.

60 F.2d 745 (1932)

BERTELSEN & PETERSEN ENGINEERING CO. v. UNITED STATES.

Circuit Court of Appeals, First Circuit.

August 2, 1932.

Attorney(s) appearing for the Case

John W. Lowrance, of Boston, Mass. (Joseph Wiggin and Lispenard B. Phister, both of Boston, Mass., on the brief), for appellant.

Henry C. Clark, Sp. Atty., Bureau of Internal Revenue, of Washington, D. C. (Frederick H. Tarr, U. S. Atty., and J. Duke Smith, Sp. Asst. U. S. Atty., both of Boston, Mass., and C. M. Charest, General Counsel, Bureau of Internal Revenue, and Herbert S. Fessenden, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C., on the brief), for the United States.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

MORTON, Circuit Judge.

This is an action to recover $34,555.68 with interest, constituting part of an admitted overpayment by the plaintiff on its income taxes for 1917. The plaintiff's total overpayment for that year amounted to $91,570.34. For the next year, 1918, the government assessed on the plaintiff an additional tax in the amount now sued for, and collected it by applying a credit from the overpayment of the preceding...

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