Yale & Towne Manufacturing Co. v. United States

In connection with the adjustment of its revenue taxes the Commissioner of Internal Revenue on November 13, 1924, allowed the plaintiff the sum of $1,363.45 refund of income and excess-profits taxes for the year 1917, and certified the same for payment to the General Accounting Office. On January 20, 1926, that office sent plaintiff notice of settlement of said allowance by the issuance of two warrants, one in favor of the plaintiff for $7.95 and the other in favor of the Treasurer of the United States for $1,355.50, the latter amount to be used as a payment claimed by the United States on…