Eastman Kodak Co. v. United States

BOOTH, Chief Justice.

The plaintiff, a New Jersey corporation, sues to recover additional interest on an overpayment of its income and profits taxes for the calendar year 1918. The facts giving rise to this controversy, involving plaintiff’s tax liability for a series of years, are set forth in detail in the findings. We do not find it necessary to repeat them in this opinion, for the vital issue in the case is confined to certain specific determinations and official actions of the collector and Commissioner of Internal Revenue in adjusting plaintiff’s returns and claims respecting its tax…