McNEILL-ALLMAN CONST. CO. v. UNITED STATES

No. 42940.

21 F.Supp. 410 (1937)

McNEILL-ALLMAN CONST. CO., Inc., et al. v. UNITED STATES.

Court of Claims.

December 6, 1937.


Attorney(s) appearing for the Case

Robert H. McNeill, of Washington, D. C. (Grant Bauguess, of Jefferson, N. C., and George H. McNeill and Kelly Kash, both of Washington, D. C., on the briefs), for plaintiff.

John W. Hussey, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the briefs), for the United States.

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


GREEN, Judge.

This action is for the recovery of $4,330 and interest as a refund of taxes paid by the McNeill-Allman Construction Company for the fiscal year ending May 31, 1922. In June, 1934, an act of Congress was approved, 48 Stat. 1467, giving this court jurisdiction to determine whether any refund was legally or equitably due the plaintiffs without regard to the statute of limitations.

The findings show that in 1921 the McNeill-Allman Construction Company...

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