STEARNS CO. v. UNITED STATES

No. 133.

291 U.S. 54 (1934)

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

Supreme Court of United States.

Decided January 8, 1934.


Attorney(s) appearing for the Case

Messrs. Howe P. Cochran and James S.Y. Ivins, with whom Messrs. Frederick S. Winston and Richard B. Barker were on the brief, for petitioner.

Mr. Erwin N. Griswold, with whom Solicitor General Biggs and Assistant Attorney General Wideman were on the brief, for the United States.


MR. JUSTICE CARDOZO delivered the opinion of the Court.

Upon the footing of an account stated the petitioner sues the Government for taxes overpaid.

Income and profits tax returns for the fiscal year ending July 31, 1917, were filed by the taxpayer in September, 1917. The tax shown by these returns as well as by amended returns for the same year was paid in full.

Income and profits tax returns for the fiscal year ending July 31, 1918, were filed in...

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