1. Home
  2. Browse Decisions
  3. F.Supp.
  4. 27 F.Supp.
  5. 27 F.Supp. 427 (1938)
 

CON-ROD EXCHANGE v. HENRICKSEN

No. 8570.

27 F.Supp. 427 (1938)

CON-ROD EXCHANGE, Inc., v. HENRICKSEN, Acting Collector of Internal Revenue.

District Court, W. D. Washington, S. D.

October 8, 1938.

Attorney(s) appearing for the Case

Wright, Jones & Bronson, of Seattle, Wash., for plaintiff.

J. Charles Dennis, U. S. Atty., and Oliver Malm, Asst. U. S. Atty., both of Tacoma, Wash., and Thos. R. Winter, Sp. Atty., Bureau of Internal Revenue, of Seattle, Wash., for defendant.

CUSHMAN, District Judge.

Treasury Regulations 46, Art. 71, in part, provides:

* * * * * *

"If any person overpays the tax due with one monthly return, he may either file a claim for refund on Form 843 or take credit for the overpayment against the tax due with any subsequent monthly return. In all cases (except those referred to in section 621(a), discussed under the preceding paragraphs of this article) where a person overpays tax, no...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases