M. FINE & SONS MANUFACTURING CO. v. UNITED STATES

No. 384-56.

162 F.Supp. 763 (1958)

M. FINE & SONS MANUFACTURING CO., Inc., v. UNITED STATES.

United States Court of Claims.

June 4, 1958.


Attorney(s) appearing for the Case

Sheila M. Roehner, New York City, Simon Gluckman, New York City, on the brief, for plaintiff.

George Willi, III, with whom was Charles K. Rice, Asst. Atty. Gen., James P. Garland, Washington, D. C., on the brief, for defendant.


LITTLETON, Judge.

This suit involves a claim for refund of income and excess profits taxes which are alleged to have been erroneously collected from plaintiff for the years and in the amounts as follows:

  1943 ................. $6,104.51
  1944 .................  8,461.13
  1945 ................. 12,917.93
  1946 .................  2,497.83

While the years in question are admittedly barred by section 322(b) of the Internal Revenue Code...

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