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CANISTER CO. v. UNITED STATES

No. 46658.

70 F.Supp. 904 (1947)

CANISTER CO. v. UNITED STATES.

Court of Claims.

April 7, 1947.

Attorney(s) appearing for the Case

Thomas N. Tarleau, of New York City (Sandow Homan and Wilkie, Otis, Farr & Gallagher, all of New York City, on the brief), for plaintiff.

J. W. Hussey, of Washington, D. C., and Sewall Key, Asst. Atty. Gen. (Robert N. Anderson and Andrew D. Sharpe, both of Washington, D. C., on the brief), for defendant.

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

WHITAKER, Judge.

We are confronted with several odd things in this case. In the first place, the taxpayer paid more taxes than the Collector demanded that he pay.

On February 27, 1943, a revenue agent made a report on plaintiff's income and excess profits tax liability, showing an overassessment of income taxes of $3,351.99 and a deficiency in excess profits tax of $3,011.88. A so-called "90-day letter," or deficiency...

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