Chicago Frog & Switch Co. v. United States

MEMORANDUM BY THE COURT

The petition shows that the plaintiff is a corporation which paid income and excess-profits taxes for the year 1918, and upon this payment it claims to be entitled to a refund. More specifically, the petition alleges that plaintiff is entitled to recover $192,592.95 for taxes and interest overpaid, which were wrongfully and illegally assessed, against the plaintiff by the Commissioner of Internal Kevenue. The basis of this allegation, as stated in the petition, is that the commissioner undertook to assess its profits' tax for the year 1918 in the manner prescribed by…