Interstate Motor Freight System v. Donahue

Appellant seeks reimbursement of taxes alleged to have been erroneously paid as a result of the two subject audits. Appellant does not question the accuracy of such audits or the correctness of the' assessments levied as a result of such audits. It admits liability for that part of the second assessment relating to the fourth quarter of 1958 and the entire year of 1959.

Appellant’s claim is based on payment of taxes on its own returns covering periods included within the time covered by the subject audits. This payment was by check, drawn by appellant after negotiations with tax department…