CONTINENTAL ILLINOIS NAT. BANK & TRUST CO. v. U. S.

No. 45053.

39 F.Supp. 620 (1941)

CONTINENTAL ILLINOIS NAT. BANK & TRUST CO. OF CHICAGO et al. v. UNITED STATES.

Court of Claims.

June 2, 1941.


Attorney(s) appearing for the Case

Samuel H. Horne, of Chicago, Ill. (Albert L. Hopkins, Harry B. Sutter, and Hopkins, Sutter, Hall & De Wolfe, all of Chicago, Ill., on the brief), for plaintiffs.

Elizabeth B. Davis, of Washington, D. C., and Samuel B. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, JONES, and MADDEN, Judges.


LITTLETON, Judge.

Plaintiffs overpaid the tax in the amount of $7,043.79 plus interest of $926.11, totaling $7,969.90, for 1932 by reason of failure of the Commissioner of Internal Revenue properly to compute the allowable deduction for charitable contributions, as set forth in the findings. The overpayment was a part of the additional assessment made and paid in 1935. The overpayment of the total amount claimed in this suit by plaintiffs is conceded by the defendant...

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