BALTIMORE COUNTY BANK v. UNITED STATES

No. 42508.

22 F.Supp. 435 (1938)

BALTIMORE COUNTY BANK v. UNITED STATES.

Court of Claims.

March 7, 1938.


Attorney(s) appearing for the Case

Francis R. Lash, of Washington, D. C., for plaintiff.

Robert N. Anderson, Fred K. Dyar, and John A. Ries, all of Washington, D. C., and James W. Morris, Asst. Atty. Gen., for the United States.

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


WILLIAMS, Judge.

Plaintiff seeks recovery of $1,540.08, with interest, an alleged overpayment of its income and profits taxes for the calendar year 1920. Suit is predicated on the disallowance by the Commissioner of Internal Revenue of plaintiff's claim for refund, which sets forth as grounds for the refund that the assessment and collection of the challenged taxes had been made at a time when they were prohibited, or not permitted, by law. The relevant facts disclose...

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