Mills v. United States

the court:

Plaintiff sues to recover $1,082.63, plus interest, claiming that such amount represents interest , illegally collected and retained on an apparent, but not real, excess profits tax deficiency of $3,083.11 for 1941, which deficiency was refunded with $1,271.81 additional principal after application of section 722 of the Internal Revenue Code. (54 Stat. 986, as amended, 26 U. S. C. 722 (Supp. IY, 1940 Ed.), repealed by Act of November 8,1945,59 Stat. 568.) It is plaintiff’s position that it is entitled to the refund of interest as well as the principal. The facts as stipulated by the…