SIRIAN LAMP CO. v. MANNING

No. 7753.

123 F.2d 776 (1941)

SIRIAN LAMP CO. v. MANNING, Collector of Internal Revenue.

Circuit Court of Appeals, Third Circuit.

Decided November 17, 1941.


Attorney(s) appearing for the Case

Howe P. Cochran, of Washington, D. C., for appellant.

Carl J. Marold, of Washington, D. C., for appellee.

Before MARIS, JONES, and GOODRICH, Circuit Judges.


MARIS, Circuit Judge.

The plaintiff filed its income tax return for 1929 and paid the tax shown thereon to be due. In 1934 the Commissioner of Internal Revenue assessed a deficiency of $7,534.14, which together with interest to August, 1934, amounted to $10,959. On July 19, 1938, the plaintiff paid the defendant, the collector of internal revenue, the sum of $1,150 on account of this deficiency tax. The following day, on July 20, 1938, the plaintiff filed with the...

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