MOULTRIE COTTON MILLS v. UNITED STATES

No. 448-54.

151 F.Supp. 482 (1957)

MOULTRIE COTTON MILLS v. The UNITED STATES.

United States Court of Claims.

May 8, 1957.


Attorney(s) appearing for the Case

Wilton H. Wallace, Washington, D. C., for the plaintiff. Henry F. Lerch, Washington, D. C., was on the brief.

James X. Kilbridge, Washington, D. C., with whom was Asst. Atty. Gen. Charles K. Rice, for the defendant. Andrew D. Sharpe, Washington, D. C., was on the brief.

Before JONES, Chief Judge, and LITTLETON, WHITAKER, MADDEN and LARAMORE, Judges.


LITTLETON, Judge.

The plaintiff in this suit seeks to recover $19,716.39, plus interest, in overpayments of its income and excess profits taxes for the years 1941, 1942 and 1944 occasioned by the recomputation of the value of its inventories for those and other years. Defendant does not contest the correctness of plaintiff's claim, but moves for summary judgment solely on the ground that plaintiff's claim is barred by the statute of limitation applicable to

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