UNITED STATES v. BALTIMORE & O. R. CO.

No. 4833.

124 F.2d 344 (1941)

UNITED STATES v. BALTIMORE & O. R. CO.

Circuit Court of Appeals, Fourth Circuit.

December 13, 1941.


Attorney(s) appearing for the Case

Carolyn E. Agger, Sp. Asst. to the Atty. Gen. (Samuel O. Clark, Jr., Asst. Atty. Gen., J. Louis Monarch, Sp. Asst. to the Atty. Gen., and Bernard J. Flynn, U. S. Atty., and T. Barton Harrington, Asst. U. S. Atty., both of Baltimore, Md., on the brief), for appellant.

Henry W. Anderson, of Richmond, Va. (R. Kemp Slaughter, of Washington, D. C., on the brief), for appellee.

Before PARKER, SOPER, and DOBIE, Circuit Judges.


SOPER, Circuit Judge.

Conceding that the Baltimore and Ohio Railroad Company had overpaid its income tax by the sum of $274,981.41 for the year 1924, the Commissioner of Internal Revenue defends this suit to recover that amount with interest, on the ground that the suit is barred by the statute of limitations in that the claim for refund, except as to the sum of $23,436.72, was not filed within the statutory period. A claim for refund was filed within that period...

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