New York Lubricating Oil Co. v. United States

WILLIAMS, Judge.

The plaintiff brings this suit to recover an alleged overpayment of income and excess profit taxes for the year 1918, with interest thereon as provided by law.-

The basis of plaintiff’s claim is that it is entitled to have its invested capital for the year in question increased from the kmount computed by.the Commissioner of Internal Revenue by the inclusion therein of certain amounts for good will.

Two defenses are interposed by the government to the plaintiff’s right to recover: (1) That no claim for refund was filed by the plaintiff which asserts a right to include in…