American Safety Razor Corporation v. United States

GREEN, Judge.

Plaintiff brings this suit to recover $8,526.35 with interest, being the amount which is admitted to have been overpaid on its income tax for 1923. Of this amount, the defendant admits liability for $631.23 with interest from July 9, 1927, and denies liability on the remainder on the ground that action thereon is barred by the statute of limitations.

It appears from the evidence that during the period involved in the ease the plaintiff had pending in the Bureau of Internal Revenue the question of its liability for taxes for the years 1919 to 1926, inclusive. The principal question…