FIRST NAT. BANK OF ST. ELMO, ILL. v. UNITED STATES

Civ. No. 1408.

97 F.Supp. 25 (1951)

FIRST NAT. BANK OF ST. ELMO, ILL. v. UNITED STATES.

United States District Court E. D. Illinois.

February 5, 1951.


Attorney(s) appearing for the Case

Spaulding F. Glass, Chicago, Ill., and Leigh M. Kagy, East St. Louis, Ill., for plaintiff.

William W. Hart, U. S. Atty. and Ernest R. McHale, Asst. U. S. Atty., East St. Louis, Ill., for defendant.


WHAM, Chief Judge.

Deficiencies in plaintiff's income and excess profits taxes for the year 1941, asserted by the Commissioner on October 26, 1944, were paid with interest on October 31, 1944, and claims for refund filed on March 19, 1945. The claims for refund were disallowed and rejected by the Commissioner by letter dated September 11, 1946, received by plaintiff on September 13, 1946. On November 16, 1946, within the time permitted by law, plaintiff filed the...

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