People's Outfitting Co. v. United States

In this suit, -which was instituted March 13, 1929, plaintiff sought to recover excise taxes alleged to have been overpaid on sales made by it during the period beginning with the month of July, 1924, to and including the month of January, 1926, on the ground that the tax never attached with respect to certain sales made during this period, the amount of which sales were included in the monthly returns filed and the tax paid thereon.

While the ease was before a commissioner of this court, the defendant made an investigation through an internal revenue agent and on March 11, 1931, filed a…