Mutual Chemical Co. of America v. United States

LITTLETON, Judge.

This ease presents two questions, namely, whether the claim for refund filed February 18,1925, was sufficient in law to entitle plaintiff to a refund for 1919 based upon a pro-ration to invested capital for that year of the correct tax for 1917 and 1918 after special assessment for those years had been allowed and the tax theretofore paid on the return and the additional tax collected by credit were found to be greatly in excess of the tax due, and whether there was such a disallowance or rejection of this claim by the Commissioner oii May 14,1926, ás would result in this…