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PEARSON v. UNITED STATES

No. 41837.

14 F.Supp. 1016 (1936)

PEARSON v. UNITED STATES.

Court of Claims.

June 1, 1936.

Attorney(s) appearing for the Case

Russell L. Bradford, of New York City (Taylor, Blanc, Capron & Marsh and George H. Craven, all of New York City, on the brief), for plaintiff.

John A. Rees, 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 only question in this case is whether section 325 of the Revenue Act of 1926 (44 Stat. 87) is applicable to the overpayment of $321,933.63 in respect of tax paid by the estate of Frederick F. Ayer. That section provides as follows: "Any tax that has been paid under the provisions of Title III of the Revenue Act of 1924 prior to the enactment of this Act in excess of the tax imposed by such title as amended

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