NATIONAL PARK BANK OF NEW YORK v. UNITED STATES

No. 257.

65 F.2d 415 (1933)

NATIONAL PARK BANK OF NEW YORK v. UNITED STATES.

Circuit Court of Appeals, Second Circuit.

May 8, 1933.


Attorney(s) appearing for the Case

Barry, Wainwright, Thacher & Symmers, of New York City (Dallas S. Townsend, Horace L. Hawkins, and Gardner D. Howie, all of New York City, of counsel), for appellant.

George Z. Medalie, U. S. Atty., of New York City (Walter H. Schulman, Asst. U. S. Atty., of New York City, of counsel), for the United States.

Before MANTON, L. HAND, and CHASE, Circuit Judges.


CHASE, Circuit Judge.

The original complaint was dismissed with leave to amend, and, as amended, set forth that the plaintiff paid in 1919 "income, war profits and excess war profits and excess profits taxes for the calendar year 1918" which exceeded the amount lawfully due by $968,348.44. It was alleged that on March 15, 1923, a claim for refund was "duly and properly filed" within the time limited therefor; also that on March 7, 1923, the Commissioner of Internal...

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