American Paper Goods Co. v. United States

LITTLETON, Judge.

Plaintiff bases its claimed right to recover $9,134.11, additional tax for 1920 assessed in August and collected in September, 1928, by credit of a portion of an overpayment allowed for 1918, on certain provisions of the Revenue Act of 1926 (44 Stat. 9) to the effect 'that the United States Board of Tax Appeals, in addition to the determination of the correctness of a deficiency asserted by the Commissioner, shall determine whether any additional amount or addition to the tax should be assessed if claim therefor is asserted by the Commissioner at or before a hearing, or a…