SOUTH SIDE BANK & TRUST CO. v. UNITED STATES

No. 48C954.

82 F.Supp. 447 (1948)

SOUTH SIDE BANK & TRUST CO. v. UNITED STATES.

United States District Court N. D. Illinois, E.D.

November 5, 1948.


Attorney(s) appearing for the Case

Norman H. Nachman, of Chicago, Ill., for South Side Bank & Trust Co.

Otto Kerner, Jr., U. S. Atty. for the Northern Dist. of Ill., of Chicago, Ill., for United States.


CAMPBELL, District Judge.

Plaintiff brought this action pursuant to Section 3772 of the Internal Revenue Code, 26 U.S.C.A. § 3772, to recover taxes erroneously paid by plaintiff for income received in 1940. Plaintiff filed its return on March 15, 1941, and paid the tax during the course of the same year. Allegedly acting under the provisions of Section 3313 of the Code, 26 U.S.C.A. § 3313, plaintiff filed its claim for refund "on or about July 26, 1944"...

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