Boyd v. United States

GREEN, Judge.

The evidence shows that an overassessment against plaintiff for the year 1919 was credited in part upon a deficiency assessed *398against the plaintiff for 1918. A schedule showing that plaintiff had been overassessed $10,329.04 for the year 1919 was approved by the Commissioner on January 29, 1926. Plaintiff paid the tax for 1919 on December 16, 1920, and brings this suit-alleging that he is entitled to interest on the credit applied upon his 1918 taxes from the date when the 1919 taxes were paid up to the date when the Commissioner approved the schedule of overas-sessment.

The case…