AMERICAN MAIZE PRODUCTS CO. v. UNITED STATES

No. 43018.

29 F.Supp. 867 (1939)

AMERICAN MAIZE PRODUCTS CO. v. UNITED STATES.

Court of Claims.

November 6, 1939.


Attorney(s) appearing for the Case

Richard S. Doyle, of Washington, D. C., for plaintiff.

J. H. Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, Sp. Assts. to Atty. Gen., on the brief), for the United States.

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


WHITAKER, Judge.

This case presents two questions: first, whether or not a sufficient and timely claim for refund was filed; and, second, whether or not the action of the Commissioner taken subsequent to July 11, 1932, and prior to July 10, 1933, was a redetermination of the tax liability.

The plaintiff insists that a certain letter written by it to Collector of Internal Revenue Bowers under date of February 24, 1927, was an informal claim for refund; that...

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