Rockford Paper Mills v. United States

GREEN, Judge.

This is a suit begun to recover interest claimed to be due on an overassessment in addition to the sum allowed and paid plaintiff by the Commissioner of Internal Revenue.

It is conceded that the sum allowed and paid was correct if the allowance of interest was governed by the Revenue Act of 1921 in accordance with which the Commissioner acted, but it is contended by the plaintiff that interest should have been computed under the provisions of section 1019 of the Revenue Act of 1924 (2fj U.S.C.A. § 1671 note) and this issue turns on the determination of the question of whether the…