Hartford-Connecticut Trust Co. v. United States

WILLIAMS,- Judge.

The plaintiff, a Connecticut corporation, engaged in the banking business at Hartford, Conn., is the successor company growing out of a consolidation of the Hartford Trust Company and the Connecticut Trust & Safe Deposit Company.

This suit is brought to recover the sum of $41,914.39, with interest, as overpayments of income taxes for the years 1919 and 1920.

Additional taxes were assessed against the plaintiff and paid in 1924, for the years 1919 and 1920. These additional taxes were refunded to the plaintiff in October, 1927, and are not involved in this suit.

It is conceded by…