Addressograph-Multigraph Corp. v. United States

HOWELL, Judge.

In this case we are asked to decide whether an amendment made after the Statute of Limitations has run to-a pending claim for refund of taxes filed in time is of such a nature as to permit the taxpayer to recover an admitted overpayment of taxes.

At all times material hereto plaintiff was and still is a Delaware corporation with its principal office and place of business in Cleveland, Ohio.

On or about March 15, 1930, and March 14, 1931, plaintiff filed federal income tax returns for the calendar years 1929 and 1930, respectively. The return for 1929 showed a total income tax of…