P. Lorillard Co. v. United States

RICHARD H. LEVET, District Judge.

The plaintiff-taxpayer, P. Lorillard Company, seeks by this tax refund action to recover $1,982.20 assessed by the Commissioner as interest on an income tax deficiency of the taxpayer for the calendar year 1958. Lorillard paid all the interest assessed and preserved its right to recover the amount by the timely filing of a claim for refund. Both the plaintiff and defendant move for summary judgment.

The facts are not in dispute. Loril-lard’s income tax return for the calendar year 1958 was due March 16, 1959. On that date plaintiff filed an “Application for…