UNITED STATES TRUST CO. v. UNITED STATES

Civ. A. No. 8458.

91 F.Supp. 649 (1950)

UNITED STATES TRUST CO. v. UNITED STATES.

United States District Court D. Massachusetts.

June 29, 1950.


Attorney(s) appearing for the Case

Garrett S. Hoag, F. A. Boudreau, Foley, Hoag & Eliot, all of Boston, Mass., for plaintiff.

George F. Garrity, U. S. Atty., and Philip T. Jones, Asst. U. S. Atty., both of Boston, Mass., Theron Lamar Caudle, Asst. Atty. Gen., Andrew D. Sharpe and A. Barr Comstock, Sp. Assts. to Atty. Gen., for defendant.


SWEENEY, Chief Judge.

In this action the plaintiff seeks to recover two items of income tax alleged to have been assessed and collected improperly. One item involves the question whether a bad debt was properly deductible within the year in which it was taken. The other item presents the question whether the United States may deduct from a refund to the taxpayer interest on an additional tax which was determined but not assessed.

Findings of Fact

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