MacANDREWS & FORBES CO. v. UNITED STATES

No. M-338.

5 F.Supp. 783 (1934)

MacANDREWS & FORBES CO. v. UNITED STATES.

Court of Claims.

February 5, 1934.


Attorney(s) appearing for the Case

Adrian C. Humphreys, of New York City, and Newton K. Fox, of Washington, D. C., for plaintiff.

George H. Foster, 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.

Plaintiff brings this suit to recover $89,119.88 which was overpaid on its taxes for the year 1918 and credited on its taxes for the years 1916 and 1917.

The plaintiff claims that the taxes for 1916 and 1917 were barred at the time the credit was made, and under sections 607 and 609 of the Revenue Act of 1928 (26 USCA §§ 2607, 2609) the credits were void. This suit is brought upon an account stated alleged to have been created by the...

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