LINCOLN COTTON MILL CO. v. UNITED STATES

No. 45587.

53 F.Supp. 309 (1944)

LINCOLN COTTON MILL CO. v. UNITED STATES.

Court of Claims.

January 3, 1944.


Attorney(s) appearing for the Case

Walter E. Barton, of Washington, D. C., for plaintiff.

John A. Reese, of Washington, D. C., and Samuel O. 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.

February 18, 1937, the plaintiff, by and through its president and treasurer Charles N. Brown, prepared and filed a completed unjust enrichment tax return for 1935, on which return, line 7, page 1, thereof, a tax of $4,087.14 was shown to be due and which tax was paid on the same day on which the return was filed with the collector. On the same line of the return on which this tax was computed and shown to be due plaintiff's president inserted in...

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