WAITE HARDWARE CO. v. UNITED STATES

No. L-255.

3 F.Supp. 340 (1933)

WAITE HARDWARE CO. v. UNITED STATES.

Court of Claims.

May 8, 1933.


Attorney(s) appearing for the Case

Howe P. Cochran, of Washington, D. C., for plaintiff.

Charles R. Pollard, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen. (D. Louis Bergeron, of Washington, D. C., on the brief), for the United States.

Before WHALEY, WILLIAMS, LITTLETON, and GREEN, Judges.


WHALEY, Judge.

This is a suit to recover interest on an alleged overpayment of taxes for the fiscal year ended January 31, 1918. The plaintiff filed income-tax returns for the calendar years 1918 and 1919, although its books were kept on the fiscal-year basis ending January 31st. It appears that on March 19, 1919, the plaintiff filed a tentative income and profits tax return for the calendar year 1918, showing an estimated tax liability of $11,957.79 and made a partial...

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