LOWE BROS. CO. v. UNITED STATES

No. 7034.

92 F.2d 905 (1937)

LOWE BROS. CO. v. UNITED STATES.

Circuit Court of Appeals, Sixth Circuit.

November 11, 1937.


Attorney(s) appearing for the Case

Dolle, O'Donnell & Cash, of Cincinnati, Ohio, and John E. Hughes, of Chicago, Ill., for appellant.

Francis C. Canny, of Cincinnati, Ohio, for appellee.

Before SIMONS and ALLEN, Circuit Judges, and DRUFFEL, District Judge.


PER CURIAM.

The appellant sought to recover a sum in excess of $10,000 collected by the Commissioner of Internal Revenue in one year by way of a credit on the taxes for that year of an overpayment declared in respect to taxes for another year. The District Court sustained a motion for judgment on behalf of the appellee upon the ground that the application to the barred deficiency tax for the year 1917 of a credit in the sum of $11,239.14 arising from overpayment of...

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