R. H. STEARNS CO. v. UNITED STATES

No. L-187.

2 F.Supp. 773 (1933)

R. H. STEARNS CO. v. UNITED STATES.

Court of Claims.

March 13, 1933.


Attorney(s) appearing for the Case

Howe P. Cochran, of Washington, D. C. (William N. Wood and Frederick S. Winston, both of Washington, D. C., on the brief), for plaintiff.

Charles B. Rugg, Asst. Atty. Gen. (Charles R. Pollard and Joseph H. Sheppard, both of Washington, D. C., on the brief), for the United States.

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


WHALEY, Judge.

The plaintiff brings this suit to recover an overpayment of $14,928.07 found by the Commissioner due the plaintiff for the taxable year 1918 and applied to a deficiency for the year 1917. At the time of the application the plaintiff had filed a waiver signed by it, but the signature of the Commissioner was not placed thereon until several years after the tax liability for the years in question had been finally adjusted.

For the fiscal years...

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