MUTUAL CHEMICAL CO. OF AMERICA v. UNITED STATES

No. M-1.

5 F.Supp. 550 (1934)

MUTUAL CHEMICAL CO. OF AMERICA v. UNITED STATES.

Court of Claims.

January 8, 1934.


Attorney(s) appearing for the Case

H. Maurice Fridlund, of New York City (Charles T. Cowenhoven, Jr., and Kirlin, Campbell, Hickox, Keating & McGrann, all of New York City, on the brief), for plaintiff.

James A. Cosgrove, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen. (William W. Scott, of Washington, D. C., on the brief), for the United States.

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


LITTLETON, Judge.

This case presents two questions, namely, whether the claim for refund filed February 18, 1925, was sufficient in law to entitle plaintiff to a refund for 1919 based upon a proration to invested capital for that year of the correct tax for 1917 and 1918 after special assessment for those years had been allowed and the tax theretofore paid on the return and the additional tax collected by credit were found to be greatly in excess of the tax due, and...

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