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UNITED STATES v. BERTELSEN & PETERSEN E. CO.

No. 3243.

95 F.2d 867 (1938)

UNITED STATES v. BERTELSEN & PETERSEN ENGINEERING CO.

Circuit Court of Appeals, First Circuit.

March 18, 1938.

Attorney(s) appearing for the Case

Loring W. Post, Sp. Asst. to Atty. Gen. (James W. Morris, Asst. Atty. Gen., and Sewall Key, Norman D. Kelley, and F. A. Michels, Sp. Assts. to Atty. Gen., on the brief) for the United States.

O. Walker Taylor and Ray Henry, both of Boston, Mass., for appellee.

Before BINGHAM, WILSON, and MORTON, Circuit Judges.

WILSON, Circuit Judge.

This is an action by a taxpayer to recover the sum of $34,555.68 with interest as a part of an overpayment of $91,570.34 for income and excess profits taxes for the year 1917, which overpayment had been allowed by the Commissioner.

On July 27, 1926, the Commissioner assessed a deficiency tax against the plaintiff of $34,555.68 for the year 1918, and under section 284 of the Revenue Act of 1926, 44 Stat. 66, credited against such deficiency...

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