S. S. PIERCE CO. v. UNITED STATES

No. 3271.

93 F.2d 599 (1937)

S. S. PIERCE CO. v. UNITED STATES.

Circuit Court of Appeals, First Circuit.

December 8, 1937.


Attorney(s) appearing for the Case

Harry LeBaron Sampson, of Boston, Mass. (Edwin A. Howes, of Boston, Mass., on the brief), for appellant.

Robert N. Anderson, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Sp. Asst. to Atty. Gen., on the brief), for the United States.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.


MORTON, Circuit Judge.

This is an appeal by the plaintiff from a judgment in favor of the collector in a suit to recover income taxes paid for the fiscal year 1919-1920. The facts are as follows:

The appellant filed its return on July 15, 1920, showing taxes due amounting to $56,974.70, and taxes in this amount were duly assessed against it in December, 1920. No payment was made by the appellant with its return because it claimed a credit of more than the...

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