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OTIS ELEVATOR CO. v. UNITED STATES

No. 43623.

36 F.Supp. 328 (1941)

OTIS ELEVATOR CO. v. UNITED STATES.

Court of Claims.

January 6, 1941.

Attorney(s) appearing for the Case

T. I. McKnight, of Chicago, Ill. (Sims, Handy, McKnight & Carey, of Chicago, Ill., on the brief), for plaintiff.

J. W. Hussey, 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, C. J., and LITTLETON, WHITAKER, and GREEN, JJ.

WHITAKER, Judge.

The plaintiff sues on an alleged account stated.

On May 27, 1932, the Commissioner of Internal Revenue advised plaintiff that there was a deficiency in its income tax liability for 1929 of $1,559.80, and an overpayment of its tax liability for 1930 of $9,903.03. In his letter the Commissioner enclosed a paper denominated "Waiver of Restrictions on Assessment and Collection of Deficiency in Tax and Acceptance of Overassessment," which he suggested...

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