Girard Trust Co. v. United States

GANEY, District Judge.

This is an action for the recovery of income taxes alleged to have been erroneously paid by the taxpayer. Upon complaint and answer filed, both parties moved for judgment on the pleadings.

The facts are briefly as follows: On November 30, 1944, the taxpayer filed with the Commissioner of Internal Revenue claims for refunds in the respective amounts of Thirty-six and 6%oo Dollars ($36.63) and One Hundred Seventy-One and 2$ioo Dollars ($171.28), representing income taxes for the calendar years 1941 and 1942. The claims not having been acted upon by July 1, 1945, the…