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STEWART v. UNITED STATES

No. 44732.

50 F.Supp. 224 (1943)

STEWART v. UNITED STATES.

Court of Claims.

June 7, 1943.

Attorney(s) appearing for the Case

Theodore B. Benson, of Washington, D. C. (Oscar P. Most, of Washington, D. C., on the brief), for plaintiff.

Joseph H. Sheppard, of Washington, D. C., and Samuel O. Clark, Jr., Asst. Atty. Gen., for defendant.

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

WHALEY, Chief Justice.

This income tax case comes before the Court on defendant's plea in bar. It raises a single issue, the sufficiency of a claim for refund. In her petition plaintiff seeks recovery on the ground that she should be permitted to revalue certain assets involved in a sale in 1926 for the purpose of reducing the profit derived from such sale. The gravamen of the plea is that the claim for refund did not give the Commissioner notice of any such issue...

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