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BALTIMORE & O. R. CO. v. UNITED STATES

Civil No. 661.

38 F.Supp. 83 (1941)

BALTIMORE & O. R. CO. v. UNITED STATES.

District Court, D. Maryland.

April 7, 1941.

Attorney(s) appearing for the Case

R. Kemp Slaughter, of Washington, D. C., for plaintiff.

Milford S. Zimmerman, Sp. Asst. to Atty. Gen., and Bernard J. Flynn, U. S. Atty., and T. Barton Harrington, Asst. U. S. Atty., both of Baltimore, Md., for defendant.

WILLIAM C. COLEMAN, District Judge.

This is a suit for the refund of income taxes paid by the plaintiff for the year 1924 in the amount of $275,337.36, with interest, which, since it is computable under the statute (26 U.S.C.A. Int.Rev.Code, § 3771) at six per cent for a period of more than fifteen years, amounts to $250,648.78, and approaches, therefore, in amount, the claim itself. The Government does not deny the fact of this over-payment, but resists the...

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