WINCHESTER MFG. CO. v. UNITED STATES

No. 42518.

25 F.Supp. 102 (1938)

WINCHESTER MFG. CO. v. UNITED STATES.

Court of Claims.

November 14, 1938.


Attorney(s) appearing for the Case

Claude E. Koss, of New York City (H. Stanley Hinrichs and Oscar P. Mast, both of Washington, D. C., on the brief), for plaintiff.

George H. Foster, of Washington, D. C., and James W. Morris, Asst. Atty. Gen. (Robert N. Anderson, Fred K. Dyar, and G. W. Billings, all of Washington, D. C., on the brief), for defendant.

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


GREEN, Judge.

This is a suit to recover a portion of income and profits taxes paid for the year 1918. Several refunds have been made and so far as the refund involved in this case is concerned, it is based on the ground that the Commissioner of Internal Revenue placed a wrong value upon certain items of plaintiff's closing inventory for that year. The principal defense set up by defendant raises the issue that no claim for the refund now sought to be recovered was...

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