Brandtjen & Kluge, Inc. v. United States

DONOVAN, District Judge.

This action was commenced by plaintiff to recover interest paid the government in the sum of $472.52. Defendant denies liability. The matter came on for hearing before the Court on stipulated facts. It appears that plaintiff, a Minnesota corporation, paid to defendant a deficiency assessment of excess profits tax, together with interest, for the calendar year 1941. The income tax liability of $138,660.24 and the excess profits tax liability of $102,056.43 were assessed and paid in good time by plaintiff in quarterly installments.

Pursuant to a revenue agent’s…