SHIPLEY CONSTRUCTION & SUPPLY CO. v. UNITED STATES

No. 42131.

7 F.Supp. 492 (1934)

SHIPLEY CONSTRUCTION & SUPPLY CO. v. UNITED STATES.

Court of Claims.

June 25, 1934.


Attorney(s) appearing for the Case

John W. Townsend, of Washington, D. C. (Claude E. Koss, of New York City, and James Craig Peacock, on the brief), for plaintiff.

John T. Koehler, Sp. Asst. to Atty. Gen., and Frank J. Wideman, Asst. Atty. Gen. (James A. Cosgrove, of Washington, D. C., on the brief), for the United States.

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


GREEN, Judge.

This is a suit to recover an overpayment of $8,654.13 income and profits taxes for the fiscal year 1920.

The plaintiff alleges that the Commissioner admitted in writing the overpayment upon which suit is brought and promised to pay the same, by reason of which an account stated was created and the suit was brought in time. On behalf of the defendant it is insisted that no such promise was made, that no timely or proper claims for refund have...

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