Bristol Mfg. Corp. v. United States

WHALEY, Judge.

The only question involved in this ease is whether plaintiff is entitled to have interest on the refund of certain income and profits taxes computed under the Bevenue Act of 1921 (42 Stat. 227) or the Bevenue Act of 1924 (43 Stat. 253).

The essential facts are as follows:

The Bevenue Act of 1924 was approved by the President June 2, 1924, at 4:01 p. m. An appropriate schedule, authorizing the allowance of refunds to plaintiff for income and profits taxes for 1917 to 1920, inclusive, was signed by the Commissioner on the same day (June 2, 1924), but prior to the hour when the…