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H & B AMERICAN MACH. CO. v. UNITED STATES

No. M-381.

11 F.Supp. 48 (1935)

H & B AMERICAN MACH. CO. v. UNITED STATES.

Court of Claims.

June 3, 1935.

Attorney(s) appearing for the Case

Howe P. Cochran, of Washington, D. C. (Frederick S. Winston and C. Leo De Orsey, both of Washington, D. C., of counsel), for plaintiff.

George H. Foster, 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.

Before BOOTH, Chief Justice, and GREEN, LITTLETON, WILLIAMS, and WHALEY, Judges.

WILLIAMS, Judge.

The plaintiff duly filed its income and profits tax returns for the years 1916, 1917, 1918, 1919, and 1921, and paid the taxes shown to be due thereon. Subsequently, on December 14, 1925, the Commissioner of Internal Revenue made an additional assessment of $4,158.30 for the year 1916, $62,785.53 for the year 1917, and $254,710.56 for the year 1918.

On December 19, 1925, the Commissioner determined an overassessment in favor of plaintiff of...

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