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BURRIS v. UNITED STATES

No. 8.

7 F.Supp. 636 (1934)

BURRIS v. UNITED STATES.

District Court, D. Delaware.

July 6, 1934.

Attorney(s) appearing for the Case

Hugh M. Morris, and George Burton Pearson, Jr., both of Wilmington, Del., and Allen H. Gardner (of KixMiller, Baar & Morris), of Washington, D. C., for plaintiff.

Leonard E. Wales, U. S. Atty., of Wilmington, Del., and E. Barrett Prettyman, General Counsel, Bureau of Internal Revenue, and Ralph E. Smith, and D. Louis Bergeron, Sp. Attys., Bureau of Internal Revenue, all of Washington, D. C., for the United States.

NIELDS, District Judge.

This is an action to recover approximately $9,000 interest alleged to be due on a portion of an overpayment of income and profits tax for the calendar year 1918. Plaintiff is receiver of the Hubbard Fertilizer Company of Baltimore City, hereafter referred to as the taxpayer. Defendant answers that the Revenue Act of 1926 respecting interest controls the case and forbids recovery.

Findings of Fact.

1. In 1919 the taxpayer filed...

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