CARALEIGH PHOSPHATE & F. WORKS v. UNITED STATES

No. L-228.

1 F.Supp. 854 (1932)

CARALEIGH PHOSPHATE & FERTILIZER WORKS v. UNITED STATES.

Court of Claims.

November 14, 1932.


Attorney(s) appearing for the Case

W. N. Wood, of Washington, D. C., for plaintiff.

Erwin N. Griswold, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (Charles R. Pollard and D. Louis Bergeron, both 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 to recover interest on a refund of and a credit for taxes paid for the year ending May 31, 1918, which refund was allowed by the Commissioner of Internal Revenue on June 14, 1924.

It is conceded by defendant that, if plaintiff duly filed a claim for refund which covered this allowance, it is entitled to interest thereon under the 1924 act (section 1019 [26 USCA § 153 note]), but defendant contends in substance...

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