BIRD v. UNITED STATES

Civ. A. No. 55-370.

141 F.Supp. 569 (1956)

Charles Summer BIRD v. UNITED STATES of America.

United States District Court D. Massachusetts.

March 22, 1956.


Attorney(s) appearing for the Case

Edward C. Thayer, E. Barton Chapin, Boston, Mass., for plaintiff.

Arthur I. Weinberg, Asst. U. S. Atty., Boston, Mass., Mamie S. Price, Atty., Dept. of Justice, Tax Division, Washington, D. C., for defendant.


WYZANSKI, District Judge.

I.

This is a suit for refund of income taxes in the principal amount of $43,515.55, assessed and paid as a deficiency for the year 1944.

The ultimate question is whether a taxpayer (on the cash receipts basis) having received in 1944 a refund and interest from the Government on account of a deficiency and interest erroneously collected from him in 1943 (on account of earlier tax years), and having in his original 1943 return...

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