Boston Pressed Metal Co. v. United States

GREEN, Judge.

This is an action to recover taxes on the ground that they were paid after the expiration of the period of limitations.

The plaintiff filed its federal income tax return for the year 1917 on March 30, 1918. An additional assessment for said year was made in December, 1919, and a further additional assessment on January 7, 1921, in the amount of $6,277.77. A claim for the abatement of said tax in the sum last mentioned was filed February 24, 1921, which was rejected in full on August 20, 1924. Of this amount plaintiff paid' in cash $2,432.83 on June 5, 1925, leaving a balance owing…