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ATLANTIC OIL PRODUCING CO. v. UNITED STATES

No. 44000.

35 F.Supp. 766 (1940)

ATLANTIC OIL PRODUCING CO. v. UNITED STATES.

Court of Claims.

December 2, 1940.

Attorney(s) appearing for the Case

Warren W. Grimes, of Washington, D. C. (H. B. McCawley, of Washington, D. C., on the brief), for plaintiff.

Hubert L. Will, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen. (Robert N. Anderson and Fred K. Dyar, both of Washington, D. C., on the brief), for defendant.

Before WHALEY, Chief Justice, and LITTLETON, WHITAKER, and GREEN, Judges.

WHITAKER, Judge.

The plaintiff sues to recover interest on an alleged overpayment in respect of its capital stock liability for 1936. If there was an overpayment "in respect of" this capital stock tax, plaintiff is entitled to recover under section 614(a) of the Revenue Act of 1928, 45 Stat. 791, 876, 26 U.S.C.A. Int.Rev.Code § 3771(a), which provides: "Interest shall be allowed and paid upon any overpayment in respect of any internal revenue tax at the rate...

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