Sirian Lamp Co. v. Manning

MARIS, Circuit Judge.

The plaintiff filed its income tax return for 1929 and paid the tax shown thereon to be due. In 1934 the Commissioner of Internal Revenue assessed a deficiency of $7,534.14, which together with interest to August, 1934, amounted to $10,959. On July 19, 1938, the plaintiff paid the defendant, the collector of internal revenue, the sum of $1,150 on account of this deficiency tax. The following day, on July 20, 1938, the plaintiff filed with the Commissioner a claim for the refund of the amount so paid. This claim was rejected on November 21, 1938. On January 10, 1939, the…