CHICAGO JUNCTION RYS., ETC. v. UNITED STATES

No. 42588.

10 F.Supp. 156 (1935)

CHICAGO JUNCTION RYS. & UNION STOCK YARDS CO. et al. v. UNITED STATES.

Court of Claims.

March 4, 1935.


Attorney(s) appearing for the Case

Hugh C. Bickford, of Washington, D. C. (R. Kemp Slaughter and Slaughter & Bickford, all of Washington, D. C., on the brief), for plaintiffs.

Joseph H. Sheppard, 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.


LITTLETON, Judge.

The parties are in agreement that plaintiffs overpaid the tax for 1919 in the amount of $3,483.97 in excess of the amount for which the court heretofore entered judgment in a previous suit by plaintiffs against the United States for the same taxable year. The question is whether the judgment in the previous suit operates as a bar to the present suit based upon an item giving rise to an overpayment in the same taxable year for which a timely claim...

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