Tree v. United States

These plaintiffs, who are citizens of Great Britain and reside at Oxfordshire, England, were before this Court in another action in which a judgment was entered in their favor on October 2, 1944, on account of an overpayment of tax in the amount of $8,983.43 with interest according to law. (Ronald L. Tree and Nancy Perkins Field Tree, His Wife v. United States, 102 C. Cls. 128.) In determining the amount of interest due pursuant to that judgment under the statute in effect at the time it was entered, the Commissioner computed intei’est from the applicable dates of payment in 1934 to December…