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PITTSBURGH BRIDGE & IRON WORKS v. UNITED STATES

No. 5334.

40 F.2d 692 (1929)

PITTSBURGH BRIDGE & IRON WORKS v. UNITED STATES.

District Court, W. D. Pennsylvania.

November 7, 1929.

Attorney(s) appearing for the Case

S. Leo Ruslander and Samuel Kaufman, both of Pittsburgh, Pa., for plaintiff.

John D. Meyer, U. S. Atty., and John A. McCann, Sp. Asst. to U. S. Atty., both of Pittsburgh, Pa., and C. M. Charest, Gen. Counsel, Bureau of Internal Revenue, and Ralph E. Smith, Sp. Atty., Bureau of Internal Revenue, both of Washington, D. C.

McVICAR, District Judge (after stating the facts as above).

The sole question is whether this case is governed by section 1019 of the Revenue Act of 1924 (26 USCA § 153, note), or section 1116 of the Revenue Act of 1926 (26 USCA § 153, note).

Statutes Involved.

Revenue Act of 1924 (43 Stat. 253).

Interest on Refunds and Credits.

"Sec. 1019. Upon the allowance of a credit or refund of any internal-revenue tax erroneously...

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