Dewey Portland Cement Co. v. United States

The plaintiff corporation sues to recover interest. This case is before us on cross-motions for summary judgment. The facts necessary to the decision can be briefly stated. The plaintiff filed its tax returns on a calendar-year basis. On April 17,1945, the plaintiff filed a claim for refund of excess profits tax for the year 1942, on the ground that there should be included in its unused excess profits credit adjustment for 1942 an unused excess profits credit for 1944. On November 21, 1946, the plaintiff amended its claim for refund to claim a different sum. On March 8,1946, the plaintiff…