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FIRST NAT. BANK OF BEAVER FALLS v. UNITED STATES

No. L-250.

7 F.Supp. 600 (1934)

FIRST NAT. BANK OF BEAVER FALLS v. UNITED STATES.

Court of Claims.

June 18, 1934.

Attorney(s) appearing for the Case

John E. Hughes, of Chicago, Ill. (William Cogger and William A. Neacey, both of Washington, D. C., on the briefs), for plaintiff.

John W. Hussey, of Washington, D. C., and Frank J. Wideman, Asst. Atty. Gen. (W. W. Scott, of Washington, D. C., on the brief), for the United States.

Argued before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

LITTLETON, Judge.

The overpayment of $36,230.67 for 1918, on which interest is claimed in this suit, was allowed July 8, 1924, and credited on that date to the additional assessment for 1917. United States v. Swift & Co., 282 U.S. 468, 51 S.Ct. 202, 75 L. Ed. 464; United States v. Boston Buick Co., 282 U.S. 476, 51 S.Ct. 206, 75 L. Ed. 470; and Pottstown Iron Co. v. United States, 282...

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