Hart Glass Mfg. Co. v. United States

WOODWARD, District Judge.

This is an appeal from the judgment of the District Court in favor of plaintiff for $10,000 and interest, based upon a certificate of overassessment issued by the Commissioner of Internal Revenue showing that plaintiff had overpaid its 1918 taxes in the sum of $11,500.63. The suit was brought to recover $10,000 apparently on the theory that the District Court was without jurisdiction to entertain a suit to recover a greater sum under the provisions of the Tucker Act, 28 U.S.C.A. § 41(20).

The facts are not in dispute. Plaintiff filed its individual income tax return…