LANG-KIDDE CO. v. UNITED STATES

No. M-134.

2 F.Supp. 768 (1933)

LANG-KIDDE CO., Inc., v. UNITED STATES.

Court of Claims.

March 13, 1933.


Attorney(s) appearing for the Case

Albert E. James, of Washington, D. C., for plaintiff.

John A. Rees, of Washington, D. C., and Charles B. Rugg, Asst. Atty. Gen., for the United States.

Before BOOTH, Chief Justice, and WILLIAMS, WHALEY, LITTLETON, and GREEN, Judges.


WHALEY, Judge.

The petitioner is a corporation duly organized under the laws of the state of New York and brings this suit to recover additional income taxes in the sum of $4,563.95 on the ground that the taxes were illegally collected.

The plaintiff filed its 1919 income tax return timely in 1920 and paid the tax shown thereon in quarterly payments, the last payment being made on December 14, 1920, in the total sum of $7,034.04. Thereafter, and prior to April...

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