HOLMES MFG. CO. v. UNITED STATES

No. M-391.

6 F.Supp. 438 (1934)

HOLMES MFG. CO., Inc., v. UNITED STATES.

Court of Claims.

April 2, 1934.


Attorney(s) appearing for the Case

William A. Neacey, of Washington, D. C. (William Cogger, of Washington, D. C., on the brief), for plaintiff.

John W. Hussey, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen., for the United States.

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


GREEN, Judge.

This suit is begun to recover $1,600.95, representing part of an overpayment of income and profits taxes for 1917 which had been credited to deficiencies in the taxes for the years 1915 and 1916, more than five years after the original returns for those years had been filed. The petition in the case was not filed within the period prescribed for the commencement of suits to obtain a refund of taxes, but plaintiff bases its case upon the theory that the...

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